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2025 (3) TMI 177 - HC - GSTSeeking to withdraw the writ petition - Challenge to demand raised in order passed u/s 73 of the WBGST/CGST Act 2017 issued in Form GST DRC-07 - HELD THAT - Without going into the issue as the whether the entire tax has been paid by the petitioner the writ petition stands dismissed as withdrawn for the petitioner to take the benefit of waiver of interest and penalty in terms of Section 128(A) of the said Act. The interim order passed by this Court on 15th July 2024 accordingly stands vacated.
The Calcutta High Court dismissed a writ petition challenging a demand raised under the WBGST/CGST Act, 2017. The petitioner sought to withdraw the petition citing a recent amendment that waived interest and penalty for certain periods if the entire tax amount was paid. The court allowed the withdrawal for the petitioner to benefit from the waiver introduced under Section 128(A) of the Act, and the interim order was vacated.
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