Tax Documentation Dispute Resolved with Extended Filing Timelines, Parties Granted Opportunity to Submit Additional Evidence

HC ruled on procedural matter involving tax documentation discrepancy. Court granted respondents permission to file affidavit-in-opposition within four weeks and petitioners two weeks to respond. Case adjourned to February 2025 monthly list for further hearing, with no definitive judgment on substantive legal issues at this stage.

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Summary of Judgment: Calcutta High Court

Case Citation: TMI

Judge: Rajarshi Bharadwaj, J.

Representation:
- Petitioners: Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Piyush Khaitan
- State: Mr. A. Ray, Md. T. M. Siddiqui, Mr. N. Chatterjee, Mr. T. Chakraborty, Mr. D. Sahu

Order:

1. Petitioners' Argument: The petitioners challenge the imposition of a penalty due to a "mismatch of place of dispatch" between the invoice (no. 115/2023-2024) and the E-way bill (no. 871326166008 dated 07.07.2023). They argue that the transaction was conducted under a "bill from - ship model" and request the quashing of the appellate order dated October 4, 2024.

2. Respondents' Argument: The respondent authorities argue that the E-way bill did not disclose the supplier's name and seek permission to file an affidavit-in-opposition.

3. Court's Directions:
- The court allows the filing of an affidavit-in-opposition within four weeks.
- A reply, if any, should be filed within two weeks thereafter.
- The case is scheduled to reappear in the Monthly list of February 2025 under the heading "Hearing."

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