Case Law Details
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. Background: The writ petitioner, DRB Infrastructure Pvt Ltd, challenged an order dated 15th February, 2023, issued under Section 129(3) of the WBGST/CGST Act. This order was a response to the seizure of a truck owned by the petitioner and the subsequent demand made under the West Bengal GST Act and Rules, 2017.
2. Detailed Response: In response to a show-cause notice, the petitioner submitted a comprehensive response on 13th February, 2023.
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