Shyamalmay Paul Vs Assistant Commissioner SGST (Calcutta High Court)
The writ petition Shyamalmay Paul Vs Assistant Commissioner SGST (Calcutta High Court) arises under Article 226 of the Constitution of India and concerns a registered taxpayer under the West Bengal Goods and Services Tax Act, 2017 (WBGST Act). The petitioner challenged the appellate order dated May 16, 2025, passed by the Joint Commissioner, SGST Appellate Authority, Siliguri Circle, which upheld the order of the Assistant Commissioner, SGST, Siliguri Charge, dated August 29, 2024. The dispute arose from a show-cause notice issued under Section 73(1) of the WBGST Act for the financial year 2019-20, alleging discrepancies in GST returns and demanding payment of tax, interest, and penalties or submission of an explanation.
The adjudicating authority examined the petitioner’s reply to the show-cause notice. Out of four discrepancies highlighted, the authority accepted the petitioner’s submissions for discrepancies 1, 2, and 4. However, regarding discrepancy no. 3, the adjudicating authority determined that the petitioner failed to prove the genuineness of the transaction beyond doubt and proceeded to compute tax, interest, and penalty under Section 73(9) of the Act. Dissatisfied with this finding, the petitioner filed an appeal under Section 107, which was dismissed by the appellate authority, affirming the adjudicating authority’s order.
