Penalty under GST: HC directs examination of appellants’ conduct & willful intent to evade tax

K. D. Gupta & Company & Anr. Vs Assistant Commissioner of State Tax (Calcutta High Court) Introduction: The Calcutta High Court recently addressed the case of K. D. Gupta & Company vs Assistant Commissioner concerning a delay in filing an appeal and the implications of a tax dispute related to an export transaction. The court’s decision offers insights into the nuances of GST appeals and penalty imposition under the West Bengal Goods and Services Tax Act, 2017. Detailed Analysis: The case revolves around the interception of goods meant for export without a valid e-way bill. D...