Latest 3 judgments from Calcutta High Court: 1/3 Appellate authority can condone delay in filing appeal even if it is filed beyond one month of time limit. Farinni Leather Pvt. Ltd. vs. Joint Commissioner of State Tax (2024) 20 Centax 532 (Cal.)

2/3 HC condoned the delay in filing the appeal before the Appellate Authority as it failed to exercise the jurisdiction vested in it. Gour Mohan Bera vs. State of West Bengal (2024) 20 Centax 400 (Cal.)

3/3 No penalty proceedings can be initiated just because the e-way bill expired before reaching the consignee. Maa Amba Builders vs. Assistant Commissioner of Revenue (2024) 20 Centax 446 (Cal.)