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Ac Banerjee VS Sate of WB by aniket kandwal is a document available to read on EtoBox.

What is Ac Banerjee VS Sate of WB about?

The High Court at Calcutta ruled on WPA 2117 of 2023, where A.C. Banerjee & Sons challenged an order regarding discrepancies in GST returns due to a clerical error by their accountant. The court found that the petitioners had rectified the mistake and had sufficient Input Tax Credit, thus setting aside the previous orders and remanding the matter for reconsideration. The judgment emphasized that interest should only be levied on cash payments as per the amended provisions of the GST Act.

Author

aniket kandwal

Language

EN