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TMI Blog2022 (12) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... E MR. JUSTICE HIRANMAY BHATTACHARYYA Appearance:- Mr. Sourabh Sankar Sengupta, Mr. Indranil Biswas ... for the appellant. Ms. Sanjukta Gupta .... for the Union of India. Mr. T. M. Siddique, Mr. Debasish Ghosh, Mr. V. Kothari .. for the State / respondents. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra-Court appeal by the writ petitioner is directed agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Joint Commissioner of State Tax, Howrah Circle and by an order dated 22nd July, 2022, the appeal was allowed and a clear finding has been rendered by the appellate authority that the ground on which the cancellation was made, was incorrect. Consequent upon the order passed by the appellate authority, the cancellation of the registration was revoked by an order dated 27th January, 2020 and the reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent of his turnover in the State or Union territory. 4. In terms of the sub-Section (1), any registered person, who fails to furnish return by the due date shall pay late fee of 100 rupees everyday during which such failure continues subject to a maximum amount of Rs.5,000/-. Sub-Section (2) st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts and circumstances of the case, Section 47 does not stand attracted. 7. Therefore, we are of the view that the demand of late fee from the appellant @ Rs.5,000/- per return is without jurisdiction and not tenable in the eye of law. It is pointed out by the learned Advocate appearing for the official respondents that unless appropriate direction is given to the concerned respondent, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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