Dola Bharati Vs State of West Bengal & Ors
Date: November 13, 2024
Subject Matter
Appellate authority’s refusal to condone the delay due to personal reasons (husband's illness) is unreasonable
Summary
The petitioner, Smt. Dola Bharati, challenges an order from the Appellate Authority (respondent no. 3) that confirmed a penalty for claiming excess Input Tax Credit (ITC) under the WBGST Act, 2017. The petitioner, operating as M/s Divine, was accused…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT The present writ petition has been filed in relation to the order passed by the Appellate Authority herein respondent no.3 wherein the petitioner challenges the impugned order passed by the Appellate Authority under WBGST Act, 2017 confirming the order of the Adjudicating Authority imposing penalty for availing excess Input Tax credit. 2. The…