Calcutta HC strikes down Penalty in absence of Taxable Supply: Order U/s 129(3) of CGST Act remanded citing Inadequate Reasons & Non-consideration of petitioner’s objections [Read Order]

By Devanand T R - On October 1, 2023 6:29 pm - 2 mins read

Penalty - Calcutta High Court - Taxable Supply - CGST Act - petitioner’s objections - taxscan

The High Court of Calcutta, Circuit Bench at Jalpaiguri, has struck down a penalty imposed under Section 129(3) of the West Bengal Goods and Services Tax (WBGST)/Central Goods and Services Tax (CGST) Act, 2017 on the finding that there is no taxable supply effected by the petitioner. The matter was remanded back to the proper…

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