2022 (9) TMI 1201

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....M AND HON'BLE MR. JUSTICE SUPRATIM 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 t....

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.... consent of either side, the writ petition itself is taken 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 appellant....

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....end that it is actually the fault of the driver of the vehicle, 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....

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.... opportunity of personal hearing. 11. The appellate authority shall consider both aspects and pass a reasoned order on merits and in accordance with law as expeditiously as possible but preferably within a period of 12 weeks from the date of receipt of the server copy of this judgment and order. 12. We make it clear that we have not gone into the merits of the matter and all issues can be co....