MOHAMMAD SHAMASHER Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) The present writ petition has been filed inter alia praying for recalling and/or cancelling and/or rescinding the penalty imposed by an order dtd. 27/3/2024 passed by the Adjudicating Authority under Sec. 129(3) of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the WBGST Act) pursuant to a direction given by this Court vide an order dtd. 1/2/2024 passed in WPA 85 of 2024.

(2.) The submissions of the petitioner can be summarized as follows:

(3.) The judgments reported in 2023 157 Taxmann.com 112 (Prestress Steel LLP v. Commissioner, Uttarakhand State GST) passed by the High Court of Uttarakhand, the judgment reported in (2023) 109 GSTR 214 (Bharti Airtel Ltd. Vs. State of Uttar Pradesh and Others) passed by the High Court of Allahabad, the judgment reported in 2022 SCC Online Cal 4529 (K.D. Gupta and Company and another vs. Assistant Commissioner of State Tax, Barrackpore Range and others). The order dtd. 16/6/2023 passed in MAT 1032 of 2023 (Usha Martin Limited and Anr. Vs. The Deputy Commissioner of State Tax, Durgapur Range and Ors.) and the judgment and order dtd. 2/5/2024 passed in WPA 842 of 2024 (M/s. Maa Amba Builders & Anr. Vs. The Assistant Commissioner of Revenue, State Tax, Bureau of Investigation North Bengal HQ & Ors.) will clearly demonstrate that the order of the adjudicating authority is void, passed in erroneous appreciation of law and fact and is arbitrary. The order impugned therefor is required to be set aside.