2025 (1) TMI 1364

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..... 2. Having considered the averments in the application for condonation of delay being CAN 2 of 2024 and being satisfied with the explanation given, we are inclined to condone the delay in preferring the present appeal. 3. The application being CAN 2 of 2024 is allowed. Re: MAT 108 of 2024 with CAN 1 of 2024. 4. Appellant has assailed the judgment and order dated 24thMay, 2024 passed by the Hon'ble Single Judge dismissing his challenge to the impugned order of penalty under Section 129 (3) of the West Bengal GST Act, 2017 imposing a penalty equal to 200% of tax payable i.e. Rs. 9,93,080/- only. Facts:- 5. The brief facts giving rise to the appeal are as follows:- 6. Officials of Bureau of Investigation, North Bengal Ali....

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....f release of a Hyundai Excavator 215 issued by M/s. B. G. Enterprise, Arunachal Pradesh. However, E-way bill produced by the driver for transportation shows the consigner was one Pisi Suriya Singhpo of Arunachal Pradesh, an unregistered person. 8. Accordingly, a case was registered with case No. APD/R/W/37/23-24 on 21.04.2023. Subsequently, a detention order dated 23.04.2023 was passed and show cause notice was issued upon the appellant. On 03.05.2023 an order of penalty confirming 200% tax came to be passed. The order was affirmed by appellate authority. In the meanwhile, the Petitioner submitted bank guarantee equal to a sum of penalty imposed and the detained goods and vehicle was released. 9. The Appellant assailed the order of th....

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....at the driver was not carrying original /duplicate copy of tax invoice or delivery challan. (b) During physical checking of the goods on 22.04.2023 a delivery challan showing release of JCB by "Damik Gamesh Proprietor of M/s. B. G. Enterprise, Ghandhi Market, Daporijo, Arunachal Pradesh" issued by M/s. B.G. Enterprise, Arunachal Pradesh was placed on record. (c) It may be appropriate to note as per the E-way bill generated by the appellant's firm, the consigner was one Pisi Suriya Singhpo of Arunachal Pradesh, an unregistered person. However, delivery challan was issued by a different entity i.e. "B. G. Enterprise, Ghandhi Market, Daporijo, Arunachal Pradesh (GSTN 12B0RPG6791N1Z8"), a registered dealer. 13. Hence it is ....

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.... the impugned order passed by the adjudicating authority affirm by the appellate authority is liable to be set aside and is accordingly set aside. The adjudicating authority is directed to revisit the issue in line with the discussions made hereinabove and pass a reasoned order. A decision shall be taken at the earliest but positively within a period of eight weeks from the date of communication of this order." (emphasis supplied) 17. We do not find merit in the contentions raised by the appellant for the following reasons. i) In respect of the submission that the adjudicating authority travelled beyond the remand order, we note that in the earlier round of litigation, Hon'ble Single Judge had observed penalty had been ....