Saptarshi & Anr. Vs Deputy Commissioner of State Tax (Calcutta High Court)
Calcutta High Court held that no interest liability or penalty can be thrust on the petitioner since full amount of tax already paid as per orders referred to in Section 128A(1)(b) of the CGST Act, 2017 and hence order deemed to be concluded.
Facts- The present petition is filed by the petitioner challenging the order dated 7th May, 2024 passed on remand u/s. 73 of the WBGST/CGST Act 2017 for the tax period from August, 2017 to March, 2018 as also the order dated 30th March, 2024 passed u/s. 73 of the said Act for the tax period from April, 2018 to March, 2019 and the order dated 7th May, 2024 passed u/s. 73 of the said Act for the tax period from April, 2019 to March, 2020.
Conclusion- Since, orders impugned cover the period be-tween 1st July, 2017 and 31st March, 2020 and since, the petitioners had paid the full amount of tax payable as per the orders as referred to in Clause (b) of Section 128A(1) of the CGST Act, 2017, no interest liability or penalty can be thrust on the petitioners and all proceeding in respect of the above orders shall be deemed to be concluded, subject to such condition as may be prescribed.
