Recently, the Calcutta High Court directed to refund the penalty imposed on petitioner and noted that there was no deliberate or willful intention to avoid and evade the tax. The bench of Justice Md. Nizamuddin was dealing with the petition challenging the order passed by the appellate authority under the WBGST Act confirming the order
No deliberate or willful intention to avoid and evade tax: Calcutta HC directs to refund of the penalty imposed on petitioner
