Case Law Details
Gopal Nondy Vs Assistant Commissioner of State Tax (Calcutta High Court)
In the case of Gopal Nondy Vs Assistant Commissioner of State Tax (Calcutta High Court), the petitioner, proprietor of Arpan Enterprise, challenged an order under Section 107 of the WBGST / CGST Act, 2017 concerning the detention and subsequent penalty on a consignment received from M/s Apex Auto Private Limited. The consignment, transported from Jamshedpur to West Bengal, was intercepted and detained due to alleged defects in documentation, specifically the absence of an e-way bill.
The petitioner argued that as a job worker under a contract with Apex Auto, the transaction value did not require an e-way bill as per Section 15 of the said Act, since it fell below Rs. 50,000. The petitioner also cited Trade Circular No. 30/2018, which exempts job workers from certain documentation requirements post job work completion.
The Court noted discrepancies in how the value of goods was determined by the tax authorities, emphasizing that the transaction value should have been considered as per Section 15(1) of the Act. It directed the appellate authority to re-evaluate the case, instructing the petitioner to disclose all relevant job work documents within three weeks for proper assessment of transaction value. If the documents were not disclosed in time, the appeal would proceed based on available information.
Ultimately, the Court set aside the appellate authority’s decision, remanding the case for a fresh determination based on disclosed documents. It clarified that failure to provide necessary documents within the stipulated period would result in the appeal being decided based on existing records.
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