2022 (7) TMI 1384

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Anirban Ray, Ld. Govt. Pleader, Mr. S. Mukherjee,, Mr. D. Ghosh, Mr. Varun Kothari.... For the State Mr. Biswajit Maity ... for respondent No. 7 ORDER Heard learned advocates appearing for the parties. By this writ petition, the petitioners have challenged the impugned order of the appellate authority under WBGST Act confirming the order of the adjudicating authority imposing the penalty f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....decision of this Court dated 12th May, 2022 in MAT No. 470 of 2022. Learned advocate appearing for the respondents could not make out any case against the petitioners that there was any deliberate or willful intention of the petitioners to avoid and evade the tax and he opposes this writ petition on the ground of availability of alternative remedy. In view of the facts and circumstances of the c....