Penalty under GST Not Automatic, Requires Evaluation: Calcutta High Court

Asian Switchgear Private Limited Vs State Tax Officer (Calcutta High Court) Introduction: The recent judgment from the Division Bench of the Calcutta High Court in the case of Asian Switchgear Private Limited vs. State Tax Officer has brought significant clarity to the imposition of penalties under the Goods and Services Tax (GST) regime. This article delves into the details of the case, shedding light on the court’s interpretation of Section 129 of the GST Act and its implications for businesses. Detailed Analysis: The crux of the matter revolves around the imposition of penalties under...