Husband’s critical illness: HC condone delay in Appeal Filing

Dola Bharati Vs State of West Bengal & Ors. (Calcutta High Court)

The case of Dola Bharati Vs State of West Bengal deals with a writ petition challenging the imposition of a penalty by the Appellate Authority under the West Bengal Goods and Services Tax (WBGST) Act, 2017. The petitioner, Smt. Dola Bharati, a business owner of M/s Divine, was accused of availing excess Input Tax Credit (ITC) for the year 2017-2018. The Assistant Commissioner had issued a demand for the excess ITC, along with penalties and interest. The petitioner contended that the authorities failed to

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