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Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
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The High Court considered a challenge to an order u/s WBGST Act due to a 32-day delay in filing an appeal and non-deposit of pre-deposit. The petitioner provided relevant documents supporting the case. The impugned order was set aside, and the matter was remanded to the appellate authority for a merit-based appeal hearing. The petitioner was directed to make a statutory pre-deposit of 10% within 10 days and provide proof of payment to the appellate authority. The petition was disposed of by way of remand.
The High Court considered a challenge to an order u/s WBGST Act due to a 32-day delay in filing an appeal and non-deposit of pre-deposit. The petitioner provided relevant documents supporting the case. The impugned order was set aside, and the matter was remanded to the appellate authority for a merit-based appeal hearing. The petitioner was directed to make a statutory pre-deposit of 10% within 10 days and provide proof of payment to the appellate authority. The petition was disposed of by way of remand.
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