Jaspal Singh Versus Assistant Commissioner of State Tax, Kharagpur Range, Kharagpur & Ors.
GST
2018 (9) TMI 542 – CALCUTTA HIGH COURT – 2018 (16) G. S. T. L. 22 (Cal.)
CALCUTTA HIGH COURT – HC
Dated:- 16-8-2018
W. P. No. 15026 (W) of 2018
GST
Debangsu Basak, J.
Mr. Anil Dugar Ms. Rajarshi Chatterje ….. For the Petitioner Mr. Tapan Bhanja
For the Union of India Mr. Abhratosh Majumder Mr. P. Dudhoria Mr. A. Mazumder ….. For the State
A notice dated May 15, 2018 passed by the Assistant Commissioner of Sales Tax, Kharagpur Range is under challenge in the present writ petition.
Learned advocate appearing for the petitioner submits that, the petitioner is the owner of the vehicle. The notice for confiscation
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did not succeed. I have considered the rival contentions of the parties and the materials made available on record.
The owner of a vehicle claims that he did not have notice of the confiscation proceedings in respect of his vehicle. In the facts of the present case, it appears that, the petitioner as the owner was well aware of the confiscation proceedings. At such proceedings, the petitioner did not appear either before the adjudicating authority or the appellate authority or before the Writ Court claiming that, the proceedings stand vitiated by lack of notice to the petitioner. The driver of the vehicle was given notice to the confiscation proceedings. He participated in such confiscation proceedings.
In such circumstances, it cannot b
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