Form No. J.(2)

Item No.2

Pallab/KS AR(Ct.)

IN THE HIGH COURT OF JUDICATURE AT CALCUTTA

CIVIL APPELLATE JURISDICTION

APPELLATE SIDE

HEARD ON: 07.08.2025

DELIVERED ON: 07.08.2025

CORAM:

THE HON’BLE CHIEF JUSTICE T.S. SIVAGNANAM

AND

THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS)

M.A.T. 1088 of 2025

With

I.A. No. CAN 1 of 2025

Sandip Kumar Pandey & Anr.

Vs.

The Assistant Commissioner of State Tax

Bureau of Investigation (South Bengal) Durgapur Zone & Ors.

Appearance:-

Mr. Pranit Bag

Mrs. Rita Mukherjee Mr. Ghanashyam Jha

Mr. Rowsan Kr. Jha

……….For the Appellants

Mr. Amitabrata Roy, Ld. G.P.

Mr. Nilotpal Chatterjee Mr. Tanoy Chakraborty

Mr. Saptak Sanyal

………..For the State

(Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.)

1. This intra-Court appeal by the appellants/writ petitioners is directed

against the order dated 7th May, 2025 in W.P.A. 9544 of 2025. The appellants had filed the writ petition challenging an order passed under Section 129(3) of the Central Goods and Services Tax Act, 2017 read with the relevant provisions of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act”) dated 3rd October, 2024 by which

penalty has been imposed on the appellants/writ petitione