No Penalty under Section 129 of CGST Act if No Tax Payable

Mohammad Shamasher Vs State of West Bengal & Ors. (Calcutta High Court) Introduction: In a significant legal development, the Calcutta High Court rendered a pivotal judgment in the case of Mohammad Shamasher vs. State of West Bengal & Ors., challenging penalties imposed under Section 129 of the State Goods and Services Tax (GST) Act. The case revolves around the detention of an escalator machine (JCB) and subsequent penalties for alleged violations. Detailed Analysis: The petitioner, the sole proprietor of M/s Afika Infrastructure, faced penalties under Section 129 (3) of the State GST...