Case Law Details
Jayshree Bhardwah Vs Dy Commissioner of Revenue W.B. State Tax & Ors. (Calcutta High Court)
The Hon’ble Calcutta High Court in the case of Jayshree Bhardwah v. Deputy Commissioner of Revenue W.B. State Tax & Ors. [WPA 1504 of 2023 dated August 7, 2023] allowed the writ petition and held that the Petitioner’s appeal was dismissed by the Revenue Department on the ground of limitation wherein the delay has been caused due to the conduct of Chartered Accountant, should be reconsidered and be decided on merits.
Facts:
Jayshree Bhardwah (“the Petitioner”) is the proprietor of the business operating under the name and style of Annapurna Caterer. The Petitioner entrusted the CA with the book of accounts, income tax, GST, and GST Registration with respect to the business and continued to hand over the cash and make payments of tax or any other financial expenses through bank transfer in favour of the Chartered Accountant (“the CA”). When the Petitioner visited the branch of the bank in which the current account of the Petitioner firm was being operated, the concerned bank officials informed the Petitioner that the account was blocked by the Revenue Department (“the Respondent”) for recovery of the liability towards payment of GST. The Petitioner also found that the registered address, phone number and e-mail ID given to the authority were of CA only, not of the Petitioner. The Petitioner also made several attempts to contact the CA, but the efforts made by the Petitioner went in vain. Later, it came to the knowledge of the Petitioner that the said CA had cheated many clients including the Petitioner and was absconding.
The Petitioner, upon meeting the concerned authorities of the Respondent, came to know that, the Respondent has raised a demand pertaining to the period of FY 2018-2019, the amount of which was not deposited by the CA.
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