2025 (1) TMI 1194 - HC - GST

Imposition of penalty - mismatch of place of dispatch in the invoice and E-way bill without taking into account that the transaction was in nature of bill from ship model - HELD THAT - Let affidavit-in-opposition be filed within four weeks reply if any be filed within two weeks thereafter. Let this matter again appear in the Monthly list of February 2025 under the heading Hearing.

Summary

Summary of Judgment: Calcutta High Court

Case Citation: TMI

Judge: Rajarshi Bharadwaj, J.

Representation:
- Petitioners: Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Piyush Khaitan
- State: Mr. A. Ray, Md. T. M. Siddiqui, Mr. N. Chatterjee, Mr. T. Chakraborty, Mr. D. Sahu

Order:

1. Petitioners' Argument: The petitioners challenge the imposition of a penalty due to a "mismatch of place of dispatch" between the invoice (no. 115/2023-2024) and the E-way bill (no. 871326166008 dated 07.07.2023). They argue that the transaction was conducted under a "bill from - ship model" and request the quashing of the appellate order dated October 4, 2024.

2. Respondents' Argument: The respondent authorities argue that the E-way bill did not disclose the supplier's name and seek permission to file an affidavit-in-opposition.

3. Court's Directions:
- The court allows the filing of an affidavit-in-opposition within four weeks.
- A reply, if any, should be filed within two weeks thereafter.
- The case is scheduled to reappear in the Monthly list of February 2025 under the heading "Hearing."