2022 (3) TMI 445

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....h for the respondent ORDER Heard learned advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned order of the appellate Commissioner dated March 18, 2021 confirming the original order dated September 11, 2019 passed by the adjudicating authority under section 129 of the West Bengal Goods and Services Act, 2017 for detention of the goods in question on ....

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....t Commissioner (ST) & Ors. v. M/s Satyam Shivam Papers Pvt. Limited & Anr.). Learned advocate appearing for the respondent could not make out a case against the petitioner that the aforesaid violation was willful and deliberate or with a specific material that the intention of the petitioner was for evading tax. Considering the submission of the parties and the facts and circumstances of the cas....