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Case Name : A.C. Banerjee & Sons. Vs State of West Bengal & Ors. (Calcutta High Court)
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A.C. Banerjee & Sons. Vs State of West Bengal & Ors. (Calcutta High Court) In a recent ruling, the Calcutta High Court addressed a crucial aspect of Goods and Services Tax (GST) pertaining to the levying of interest. The case of A.C. Banerjee & Sons Vs State of West Bengal & Ors. centers around discrepancies found during scrutiny of returns and the subsequent imposition of interest under Section 50(1) of the West Bengal Goods and Services Tax (WBGST) and Central Goods and Services Tax (CGST) Acts. The court’s decision clarifies that interest under GST is applicable only o...
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