2024 (7) TMI 984

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....ndent : Mr. Anirban Ray, Ld. Govt. Pleader, Md. T. M. Siddiqui, Mr. Debraj Sahu ORDER Heard learned advocates appearing for the parties. 2. 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 for transporting the vehicle in question after expiry of the e....

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..... 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. 5. In view of the facts and circumstances of the case which appears from record and considering the aforesaid tw....