2024 (8) TMI 459

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....howdhury Mr. Amit Saha. For the State : Mr. A. Ray, Ld. GP, Mr. T. M. Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal. 1. Affidavit of service filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia, challenging the order dated 20th January, 2024 passed under Section 129(3) of the CGST/WBGST Act, 2017 (hereinafter referred to as the "said Act"). ....

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.... in Form GST MOV-08 and the Bank guarantee issued by the Kotak Mahindra Bank was submitted with the Assistant Commissioner of State Tax, Bureau of Investigation (South Bengal), Kharagpur Zone. It is submitted that that determination of penalty cannot be sustained. The petitioner under compelling circumstances had secured the penalty to get the goods released. The order impugned in the writ petitio....

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....rms of the proviso to Section 107 (6) of the said Act, I am of the view, that such apprehension is unfounded. Already, the entire penalty is covered by the bonds and bank guarantee. So long such bonds and bank guarantee are valid, there cannot be any question of the appellate authority once again calling upon the petitioners to make payment of pre-deposit in terms of the proviso to Section 107 (6)....