📰 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗔 𝗦𝗲𝗰𝗼𝗻𝗱 𝗖𝗵𝗮𝗻𝗰𝗲 𝗳𝗼𝗿 𝗧𝗮𝘅𝗽𝗮𝘆𝗲𝗿𝘀 📢 Court’s Statement: "Even with procedural delays, taxpayers may be granted another chance to establish evidence if substantial rights are at stake."

🔍 𝗙𝗮𝗰𝘁𝘀: • 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: Mohammad Sikandar Ali vs Assistant Commissioner • 𝗖𝗼𝘂𝗿𝘁: Calcutta High Court • 𝗗𝗮𝘁𝗲: 28-Apr-2023 • 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: MAT/670/2023

𝗜𝘀𝘀𝘂𝗲: Mohammad Sikandar Ali faced a significant tax hike from 12% to 18% due to missing documentation proving his status as a registered government contractor. A 297-day delay in filing his appeal further complicated the case.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: Despite the delay, the court acknowledged Ali's partial compliance, including the payment of 12% tax and a pre-deposit. He was granted an opportunity to present further proof of his status to ensure fairness in tax assessment.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Calcutta High Court set aside the previous appellate decision and remanded the matter to the Assistant Commissioner with a condition for Ali to pay an additional ₹1 lakh. Compliance would result in the release of his attached bank account.

📜 𝗜𝗺𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀: This ruling underscores judicial support for procedural fairness, offering taxpayers a chance to substantiate claims even in delayed appeals, promoting a balanced approach to tax administration. Team GSTpanacea 7503031378