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TMI Blog2023 (7) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned Government counsel appearing for the respondents. 2. There is delay of 75 days in filing the appeal. We have perused the affidavit filed in support of the petition and we find that sufficient cause has been shown for not being able to prefer the appeal within the period of limitation. 3. I.A. No.CAN 2 of 2023 is allowed and the delay in filing the appeal is condoned. In Re: M.A.T. 1048 of 2023 4. This intra-Court appeal by the writ petitioner is directed against the order dated 2nd March, 2023 in W.P.A. 3798 of 2023. The appellant had challenged the order passed by the Deputy Chief Commissioner of Revenue, Howrah Zone, BI- South Bengal dated 22nd November, 2022 imposing penalty on the goods, which were imported by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed in the show-cause notice. The goods along with the vehicle was directed to be released within 24 hours from the date of production of such bond. 9. The appellant was granted 15 days time to submit its reply to the show-cause notice and thereafter the concerned authority was directed to take up the show-cause notice for adjudication after affording an opportunity of personal hearing to the authorised representative of the appellant and pass a reasoned order on merits and in accordance with law. 10. Pursuant to such direction, the goods have been released upon execution of the requisite bond. The appellant had also submitted its explanation to the show-cause notice on 20th September, 2022. Thereafter the show-cause notice was adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vam Papers (P.) Ltd. reported in [2022] 134 taxmann.com 241(SC) and in the case of Assistant Commissioner, State Tax, Durgapore Range, Government of West Bengal passed in M.A.T. 470 of 2022 dated 12th May, 2022, the authority, which adjudicated the show-cause notice has not even adverted to those decisions nor rendered any finding as to the effect of those decisions on the facts and circumstances of the appellant's case. 14. Further, the learned advocate for the appellant placed reliance on the decision of this Court in the case of Progressive Metals Pvt. Ltd. vs. The Deputy Commissioner, State Tax, Bureau of Investigation, South Bengal, Durgapur Zone & Ors passed in M.A.T. 562 of 2023 dated 28th April, 2023. Therefore, it is submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereafter, render a finding. If the original authority has not even adverted to the effect of the decisions relied on by the appellant, it has to be deprecated as the adjudicating authority is bound to consider both the factual and legal submissions made by the assessee. 18. The judgment in the case of Progressive Metals Pvt. Ltd. (supra) is relied on by the appellant to show that the factual position in the said case was also more or less identical to the facts of the case on hand and the Court took note of the bona fides of the concerned appellant and thereafter granted relief. 19. In view of the language of section 129 of the WBGST Act, what is required to be considered is whether there was a contravention of the provisions of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lokchandrapur, Bud Bud, Panagarh, Durgapur, Barddhaman, West Bengal-713148. However, subsequently the consignee thought it to bring to another yard located at Degaule Avenue, Durgapur and the officer of consignee accordingly, communicated the same. The consignee also expressed regret for the inconvenience caused and requested them to deliver the material at initial address only i.e. Panagarh, Durgapur. Admittedly the vehicle was within the area of Durgapur and even as per the revenue department, the distance between the place where the vehicle was intercepted and Durgapur was about 20 kilometres. There is no other allegation against the appellant." 20. In the light of the above, we are of the view that the appellant should file a statutor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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