Case Law Details
Case Name : Utpal Das Vs State of West Bengal & Ors. (Calcutta High Court)
Appeal Number : WPA 18241 of 2022
Date of Judgement/Order : 18/07/2024
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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Utpal Das Vs State of West Bengal & Ors. (Calcutta High Court)
In a significant ruling, the Calcutta High Court addressed the issues of interest and penalty in the context of Input Tax Credit (ITC) in the case of Utpal Das Vs State of West Bengal & Ors. The judgment clarifies that interest and penalties cannot be demand
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