Rahul Bansal Vs Assistant Commissioner of State Tax
Date: May 15, 2024
Subject Matter
Technical error during the initial filing of an appeal should not prevent the taxpayers from exercising their statutory right to appeal
Summary
The petitioner, M/s R.S. Steel Company, challenged orders dated 30th June 2023 and 19th September 2023, both passed under Section 107 of the GST Act, 2017. The case arose from the interception of goods transported by the petitioner due to alleged doc…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The present writ petition has been filed, inter alia, challenging the orders dated 30 th June 2023 and 19 th September, 2023 both passed under Sections 107 of the GST Act, 2017 (hereinafter referred to as the “said Act”). 2. It is the petitioner’s case that it carries on business in the name and style of M/s R.S. Steel Com…