Calcutta HC Condonates Appeal Delay with Rs. 40,000/- Cost

L.G. Balakrishnan & Bros Limited Vs Assistant Commissioner of State Tax (Calcutta High Court) In a recent ruling, the Calcutta High Court has accepted the writ petition filed by L.G. Balakrishnan & Bros Limited against the Assistant Commissioner of Income Tax (ACIT), setting aside the previous order of the Appellate Authority under the West Bengal Goods and Service Tax (WBGST) Act, which had rejected their appeal due to a delay of 148 days in its submission. In their argument, the Advocate for L.G. Balakrishnan & Bros Limited stated that although the appeal was filed manually on ti...