2022 (9) TMI 1201

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....M BHATTACHARYA Appearance:- Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Jitesh Sah ..... for the appellants. Mr. T. M. Siddique, Mr. Debasish Ghosh, Mr. Nilotpal Chatterjee, Mr. V. Kothari ... for the State. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) Re: I.A. CAN 2 of 2022 1. This application has been filed to condone the delay of 16 days in filing the instant appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n up for disposal along with this appeal. 6. As against an order passed by the Assistant Commissioner of State Tax, West Bengal, the appellants had filed an appeal before the first appellate authority under Section 107(1) of the West Bengal Goods and Services Tax Act, 2017 (for short, "the Act"). 7. The allegation against the appellants was that the goods which were meant for export were interce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... who was uneducated and did not know about the legal position. Be that as it may, if the transaction is an export transaction, then no tax is leviable. Consequently, the conduct of the appellants could have been examined both by the adjudicating authority as well as by the appellate authority while imposing penalty under Section 129 of the Act. 9. On perusal of the order passed by the first appel....