Calcutta HC provides Relief to Petitioner Amid absence of GST Appellate Tribunal

Amit Kumar Singh Vs Assistant Commissioner of State Tax (Calcutta High Court) In a significant ruling, the Calcutta High Court addressed the challenges faced by taxpayers due to the non-constitution of the GST Appellate Tribunal. The case, Amit Kumar Singh Vs Assistant Commissioner of State Tax, highlights the court’s consideration of financial constraints and procedural delays, providing interim relief to the petitioner. Amit Kumar Singh filed a writ petition challenging the order dated March 30, 2023, under Section 74 of the West Bengal Goods and Services Tax Act, 2017, and the appella...