2024 (7) TMI 374

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....J. For the Petitioners : Mr. Himangshu Kumar Ray, Mr. Arup Dasgupta, Mr. Paban Kumar Ray, Mr. Bhaskar Sengupta, Mr. Subhasis Poddar, Ms. Shiwani Shaw.   For the State in FMA 604 of 2024 : Mr. Anirban Ray, Ld.GP, Md. T.M. Siddiqui, Mr. Tanoy Chakraborty, Mr. Saptak Sanyal. For the State in FMA 616 of 2024 : Mr. Anirban Ray, Ld.GP, Md. T.M. Siddiqui, Mr. Tanoy Chakraborty, Mr. Saptak S....

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....n a perusal of the order passed by the appellate authority dated 29.05.2023, we find that the only exercise done by the appellate authority is to interfere with the order passed by the Deputy Commissioner of State Tax, Krishnanagar on the ground that penalty could not have been imposed under Section 74 of the West Bengal Goods and Services Tax, 2017 (for short, the said Act) and the penalty should....

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....n Oil Corporation Ltd., the appellant would be entitled to take advantage of the same for as the declaration clearly mentions that the GST liability on Reverse Charge Mechanism (RCM) has been discharged by the Indian Oil Corporation Limited on the services availed from the appellant/writ petitioner. Therefore, we are of the view that the matter should go back to the original authority for re-adjud....

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....nd a third party tax payer, and bind only the applicant who went before the Advance Ruling Authority for a decision. Therefore, the Original Authority while re-adjudicating the matter should not place any reliance on the Advance Ruling rendered by the Authority at Goa. 6. In the result, the appeal and the writ petition are allowed and the order passed by the Appellate Authority and the Original....