Calcutta HC sets aside 200% penalty, orders re-examination of appellant’s intent to evade GST

Rumki Biswas Vs Senior Joint Commissioner (Calcutta High Court) The Hon’ble Calcutta High Court in Rumki Biswas v. Senior Joint Commissioner, Commercial Taxes, Budge Budge Charge & others set aside the order passed by the appellate authority dated 5th June, 2022, Thereby, remanding back to the matter to the appellate authority for fresh consideration on the aspect as to whether there was any willful intention on the part of the appellant to evade payment of duty as the matter is entirely factual. The Learned Writ Court was of the view that to establish the bona fides of the appellant and...