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of The Calcutta High Court considered the maintainability of a petition challenging the penalty imposed u/s 129(3) of the West Bengal Goods and Services Tax Act, 2017. The court found that the E-way bill and delivery challan did not comply with Rule 55 of the CGST Rules and the WBGST Rules, raising suspicions of concealment. The petitioner failed to provide necessary documents to clarify the situation, leading to doubts about their bona fides. The court held that the Revenue had jurisdiction to assess tax and compute penalties based on the value of the goods. The order was deemed to be reasoned and passed after giving the petitioner a fresh hearing. Despite the availability of alternative remedies, the court allowed the petition challenging jurisdiction. The court emphasized the responsibility of registered persons to comply with legal requirements and dismissed the writ petition.
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