Calcutta High Court Dismisses GST Writ for Appeal Delay, Imposes ₹50,000 Costs

Titagarh Rail Systems Ltd. Vs Deputy/Joint Commissioner (Calcutta High Court) The petitioner filed the writ petition being aggrieved by an order passed under Section 73 of West Bengal Goods and Services Tax(‘WBGST’) Act 2017. However, the writ petition was filed after a delay of nearly eight months of passing of order. In addition to above, the Petitioner had also questioned the determination of demand by filing of rectification application contending that there exists an error in the order. However, the same was also rejected in due course by the Proper officer contending that the Taxpaye...