HC set-aside GST penalty order for non-consideration of objections of Petitioner

DRB Infratstructure Pvt Ltd Vs State of West Bengal And Ors (Calcutta High Court) Introduction: The Calcutta High Court recently delivered a significant judgment pertaining to an order issued under Section 129(3) of the WBGST/CGST Act. The case, involving DRB Infrastructure Pvt Ltd vs. State of West Bengal and Others, revolved around a penalty imposed in the absence of taxable supply. This article offers a comprehensive analysis of the court’s decision, focusing on the inadequacy of reasons provided and the failure to consider the petitioner’s objections. Detailed Analysis: 1. Back...