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Case Law Details

Case Name : L.G. Balakrishnan & Bros Limited Vs Assistant Commissioner of State Tax (Calcutta High Court)
Appeal Number : WPA 12417 of 2023
Date of Judgement/Order : 16/06/2023
Related Assessment Year :
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L.G. Balakrishnan & Bros Limited Vs Assistant Commissioner of State Tax (Calcutta High Court)

In a recent ruling, the Calcutta High Court has accepted the writ petition filed by L.G. Balakrishnan & Bros Limited against the Assistant Commissioner of Income Tax (ACIT), setting aside the previous order of the Appellate Authority under the West Bengal Goods and Service Tax (WBGST) Act, which had rejected their appeal due to a delay of 148 days in its submission.

In their argument, the Advocate for L.G. Balakrishnan & Bros Limited stated that although the appeal was filed manually on time, a technical glitch in the portal led to an electronic filing delay. However, no evidence was presented to support the claim of a technical glitch. Given these circumstances, the interest of natural justice, and the petitioner’s willingness to pay a cost of Rs.40,000/-, the court ruled in favor of the petitioner. The court directed the Appellate Authority to hear the appeal on merit, provided the petitioner pays the assigned cost to the WBGST Authority within ten days and files proof of the same.

The verdict by the Calcutta High Court in the case of L.G. Balakrishnan & Bros Ltd Vs ACIT underlines the court’s approach to uphold natural justice and their willingness to acknowledge technical difficulties faced by petitioners. The court’s decision to allow the appeal to be heard on merits, contingent upon payment of cost, indicates a balanced approach towards upholding statutory compliance while considering exceptional circumstances. The case outcome will be eagerly watched, as it might set a precedent for similar cases in the future.

FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT

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