Penalty quashed u/s 129 of CGST Act for solely relying on supplier’s statement

Sandip Kumar Pandey & Anr. Vs Assistant Commissioner of State Tax (Calcutta High Court) The Hon’ble Calcutta High Court in Sandip Kumar Pandey & Anr. v. Assistant Commissioner of State Tax & Ors. [M.A.T. 1088 of 2025, dated August 07, 2025] quashed penalty imposed under Section 129(1)(b) of the Central Goods Service Tax Act, 2017 (“the CGST Act”), holding that the Department erred in treating the supplier’s denial of business operations as “gospel truth” without conducting any verification and none of the situations signify necessary intention to evade tax, which is pre...