OFB Tech Private Limited Vs State of West Bengal
Date: January 23, 2023
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Md. Nizamuddin
Subject Matter
Imposition of penalty on "too much" technical grounds is not sustainable.
Summary
The case involves a writ petition where the petitioner is challenging an order of the Appellate Authority under the WBGST Act. The order dismissed the petitioner's appeal and confirmed an earlier order that imposed a penalty and tax. The petition…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order of the Appellate Authority under WBGST Act, dated 12t h September, 2022, dismissing the appeal of the petitioner and confirming the order in original dated 17t h December, 2021 imposing penalty and tax under relevant provision…