MOHAMMAD SHAMASHER Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) The petitioner is the sole proprietor of M/s Afika Infrastructure. He is registered under the Central Goods and Services Tax Act, 2017. An escalator machine (JCB) of the petitioner returning from work was intercepted by the officers of the Bureau of Investigation, North Bengal Alipurduar Zone. The driver of the vehicle failed to produce any document in support of movement of the goods, i.e, the JCB machine. On account of the said offence order of detention under Sec. 129 (1) of the State Goods and Services Tax Act, 2017 was issued. The authority alleged that the provision of Sec. 68 (1) of the Act was violated. The petitioner was directed to pay penalty under Sec. 129 (3) of the Act.

(2.) The adjudicating authority passed order against the petitioner. An appeal was carried there from before the appellate forum which too stood rejected. The petitioner has been held liable for payment of penalty of a sum of Rs.9,93,008.00 for contravention of the provision of the Act and the Rules made thereunder. The petitioner has executed a bank guarantee for the above sum subject to which the JCB machine has been released provisionally.

(3.) Specific case of the petitioner is that under the provision of Sec. 129 (3) of the Act, the respondent authority does not have the power to evaluate and adjudicate the quantum of tax.