K. D. Gupta & Company & Anr. Vs Assistant Commissioner of State Tax
Date: September 20, 2022
Subject Matter
E-Way Bill violation: Matter remanded on account of failure to adequately examine the appellants’ conduct and the export nature of the transaction
Summary
The case revolves around a dispute concerning a delay in filing an appeal and the implications of a tax dispute related to an export transaction under the West Bengal Goods and Services Tax Act, 2017. The appellants were penalized for intercepting go…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This application has been filed to condone the delay of 16 days in filing the instant appeal. 2. We have heard Mr. Ankit Kanodia, learned counsel appearing for the appellants and Mr. Debasish Ghosh, learned Advocate for the State. 3. We are satisfied with the reasons assigned in the affidavit filed in support of the application. Accordingly…