Ct No. 2 vs P.M. Assistant Commissioner Of ...
2022 Latest Caselaw 3946 Cal

                                 WPA 11877 OF 2022
04.07.2022
Sl no. 17                        M/s. P. Plasto & Anr.
 Ct no. 2                            - Vs -
  P.M.                    Assistant Commissioner of State
                               Tax, Bureau of Investigation,
                            South Bengal, Durgapur Zone & Ors.

             Ms. Rita Mukherjee,
             Mr. Ghanashyam Jha,
             Mr. Rowsan Kr. Jha
                                             ... for the petitioners

             Mr.   Anirban Ray, Ld. Govt. Pleader
             Mr.   Soumitro Mukherjee,
             Mr.   D. Ghosh,
             Mr.   V. Kothari
                                      ... for the State


                    Heard learned advocates appearing for the

             parties.

                    By    this   writ   petition   petitioners   have

             challenged the impugned order of demand of taxes

             and penalty, dated 27th May, 2022 under Section 129

             of the WBGST Act on the ground that the same has

             been passed without considering and discussing the

             judgements of the Hon'ble Supreme Court petitioner

             has relied upon in its representation dated 23rd May,

             2022 as appears at page 45 of the writ petition and

             also such impugned order is contrary the order of the

             Division Bench of this Court dated 12th May, 2022 in

             the case of Assistant Commissioner, State Tax,

             Durgapore Range, Government of West Bengal - Vs -
                          2




Ashok Kumar Sureka, Proprietor of Subham Steel

being MAT No. 470 of 2022 with CAN 1 of 2022.

      Considering the submission of the parties the

aforesaid impugned order of penalty dated 27th May,

2022 is set aside and the matter is remanded back to

the respondent authority concerned to pass a fresh

order in accordance with law and by passing a

reasoned and speaking order after taking into

consideration the aforesaid judgment of the Hon'ble

Supreme Court and Division Bench of this Court,

within two weeks from the date of communication of

this order.

With this observation and direction this writ

petition being WPA 11877 of 2022 stands disposed

of.

(Md. Nizamuddin, J.)