- (1.) Challenging an order dated December 24, 2014 passed by the West Bengal Taxation Tribunal in connection with RN -2715 of 2014, the petitioner has come up with this application under Article 226 of the Constitution of India.
(2.) The goods were imported to the State of West Bengal and were intercepted at the checkpost by the competent authority. Since the petitioner is required to submit the way bill (Form 50A) and the same having not produced on being asked by the competent officer, the vehicle containing the goods was detained.
(3.) The proceeding was initiated against the petitioner and culminated into an order imposing the penalty for violating the provisions of the West Bengal Value Added Tax Act, 2003. The order is carried to a Tribunal and an interlocutory application seeking the waiver of the penalty was filed there. By the impugned order, the aforesaid application has been disposed of directing the petitioner to make a cash security to the tune of Rs.3.85 lakhs.;