Calcutta HC lambasts adjudicating authority for not following judicial discipline

Keysight Technologies India Private Limited Vs Assistant Commissioner (Calcutta High Court) In a recent judgment, the Hon’ble High Court of Calcutta took a stern stance against an adjudicating authority for failing to adhere to the directions of a senior officer. The court strongly disapproved of the adjudicating officer’s actions, citing a lack of judicial discipline and emphasizing the potential consequences of such behavior in government offices. The case revolved around a petitioner, an exporter, who had filed a claim for the refund of input tax credit. After the claim was init...