Post payment of full amount of tax imposition of interest or penalty unjustified: Calcutta HC

Saptarshi & Anr. Vs Deputy Commissioner of State Tax (Calcutta High Court) Calcutta High Court held that no interest liability or penalty can be thrust on the petitioner since full amount of tax already paid as per orders referred to in Section 128A(1)(b) of the CGST Act, 2017 and hence order deemed to be concluded. Facts- The present petition is filed by the petitioner challenging the order dated 7th May, 2024 passed on remand u/s. 73 of the WBGST/CGST Act 2017 for the tax period from August, 2017 to March, 2018 as also the order dated 30th March, 2024 passed u/s. 73 of the said Act for ...