2022 (12) TMI 588

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.... Sah - for the petitioner Mr. Anirban Ray, Ld. Govt. Pleader, Mr. S. Mukherjee, Mr. D. Ghosh, Mr. D. Sahu - For the State ORDER Heard learned advocates appearing for the parties. 2. By this writ petition, petitioner has challenged the impugned order of the appellate authority under WBGST Act confirming the order of the adjudicating authority imposing the penalty for transporting the ve....

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....h May, 2022 in MAT No. 470 of 2022. 4. Learned advocate appearing for the respondents could not make out any case against the petitioner that there was any deliberate or willful intention of the petitioner to avoid and evade the tax. 5. In view of the facts and circumstances of the case which appears from record and considering the aforesaid two orders of this Court, this writ petition being....