Case Law Details
Case Name : Ashok Sharma Vs State of West Benal & Ors. (Calcutta High Court)
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All High Courts Calcutta High Court
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Ashok Sharma Vs State of West Benal & Ors. (Calcutta High Court)
Calcutta High Court held that detention order under section 129(1) of the West Bengal Goods and Services Tax Act, 2017 affirmed due to mismatch, coupled with a substantial gap between the declared and verified valuation, indicated a deliberate misrepresentation.
Facts- The petitioners seek the quashing of the appellate order dated 04.10.2024 passed by Respondent No. 6, the show cause notice in Form GST MOV-07 dated 27.06.2024, the unsigned summary of the show cause notice in Form GST DRC-01
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Author Bio
on 11.02.2025 Hon’ble Division bench of Calcutta High Court reversed the order of the Learned Single Bench in FMA / 136 / 2025 . Taxguru also published separately at following link: https://taxguru.in/goods-and-service-tax/no-gst-evasion-goods-matched-invoice-calcutta-hc-quashes-section-129-penalty.html