^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes

GST Forms

My Favourites ^New

GST Diary

GST Notebook

GST Staff Manager ^New

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

G.L. KUNDU & SONS STEEL PVT. LTD. vs. DY. COMMISSIONER OF W.B. STATE TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

SUVRA GHOSH

Pet. Counsel

Boudhayan Bhattacharyya

Stuti Bansal

Bodhistya Ghosh

Res. Counsel

Ratan Banik

Bishwaraj Agarwal

Petitioner / Applicant	G.L. KUNDU & SONS STEEL PVT. LTD.
Respondent	DY. COMMISSIONER OF W.B. STATE TAX & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Aug 7, 2023
Order No.	W. P. A. 575 of 2023
Citation	2023(8) TAXREPLY 8236
Original Order
My Favorites	Add to Fav ☆ Add to favorites.

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER Heard learned counsels for the parties. The order passed by the appellate authority on 15th February, 2023 dismissing the appeal preferred by the petitioner, on the ground of limitation, is assailed in the writ petition. A consignment belonging to the petitioner was intercepted and detained on July 10, 2019 by the revenue in Siliguri town and upon necessary enquiry made by the authority, the petitioner was directed to appear before the appropriate authority and produce books of accounts for the period 2018-2019 and 2019- 2020 on July 25, 2019, by a notice issued by the authority on July 16, 2019. Upon hearing the petitioner and considering the relevant material placed before the authority, the concerned authority, by an order passed on 13-12-2019 levied penalty upon the petitioner to the tune of Rs.9,72,225/-, payable within 31-01-2020. The said order was carried in appeal by the petitioner along with an application for condonation of delay of about 50 days. Th....