WBGST Act: HC Dismisses Premature Appeal Against Preliminary Report

Jac Olivol Products Private Limited Vs Deputy Commissioner of State Tax (Calcutta High Court) In the case of Jac Olivol Products Private Limited Vs Deputy Commissioner of State Tax, the Calcutta High Court has upheld a preliminary report issued by the Deputy Commissioner of Revenue under section 67 of the West Bengal Goods and Services Tax (WBGST) Act. The court’s decision was largely due to the non-filing of an objection by the petitioner, offering significant insights into procedural aspects of tax-related investigations. The petitioner challenged the preliminary reports and the jurisd...