Calcutta High Court directed respondent to file affidavit to decide validity of the instruction no. CBIC-240137/14/2022- Service Tax dated 28.10.2022 with respect to pre-deposit payment mode.
In a significant ruling, the Calcutta High Court addressed the issues of interest and penalty in the context of Input Tax Credit (ITC) in the case of Utpal Das Vs State of West Bengal & Ors. The ...
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