A.C. Banerjee & Sons. Vs State of West Bengal & Ors
Date: October 16, 2023
Subject Matter
Amendment to Section 50(1) of the WBGST Act, 2017 provided for levying interest only on the portion of tax paid by debiting the electronic cash ledger
Summary
The case law involves a writ petition against an order passed by the 1st Appellate Authority under Section 107 of the West Bengal Goods and Services Tax, 2017. The petitioners seek to recall, cancel, or rescind the order due to discrepancies found du…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The writ petitioners have assailed the order dated 20t h April, 2023 passed by the 1st Appellate Authority under Section 107 of the West Bengal Goods and Services Tax, 2017 before this Court as the Tribunal has not been constituted in the West Bengal. The writ petitioners seeking directions commanding the respondents herein to forthwi…