2025 (9) TMI 803

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....wani Shaw, Adv. Mr. Subhasis Podder, Adv. Mr. Gaurav Chakraborty, Adv. Mr. Animitra Roy, Adv. Mr. Piyas Choudhury, Adv. For the State Respondent: Mr. Amitabrata Roy, G.P. Mr. Tanoy Chakraborty, Adv. Ms. Sumita Shaw, Adv. Mr. Saptak Sanyal, Adv. 1. This intra-court appeal has been filed by the writ petitioner being aggrieved by the order passed by the learned Single Bench directing the appell....

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.... 'the said Act') challenging the order dated 19th May, 2024, passed by the adjudicating authority wherein 200% penalty was levied under section 129(3) of the said Act, was partly allowed and the appellate authority has reduced penalty after considering the f facts and circumstances of the case. The assessing officer levied the penalty on the ground that CR coil of 219.70 kg. was being tran....

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....an additional place of business or a sister concern, imposed penalty at 100%. The appellate authority admits that the appellant had produced the necessary documents surprisingly in Form GST-MOV-01 as recorded by the State Tax Officer, Bureau of Investigation, Raiganj Zone. In the annexure where the documents have to be mentioned, it has been scored doubt, in other words, it would mean that no docu....

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....he purpose of stock transfer from the job worker's premises at Dankuni to the factory of the appellant at Chapduar, Raiganj, Uttar Dinajpur. Stock transfer voucher dated 14th May, 2024, has also been generated, which has not been disputed by the department and the stock transfer is supported by the document issued by the transporter, namely, Mr. Subrata Sarkar dated 14th May, 2024, where the g....