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    <title>2022 (12) TMI 1496 - CALCUTTA HIGH COURT</title>
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    <description>HC ruled in favor of petitioner challenging interest payment under WBGST Act, 2017. The court determined that since Input Tax Credit was not utilized and was reversed, the petitioner is not liable for interest under Section 50(3). The writ petition was disposed of, exempting the petitioner from paying the demanded interest based on specific case circumstances and amended statutory provisions.</description>
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      <description>HC ruled in favor of petitioner challenging interest payment under WBGST Act, 2017. The court determined that since Input Tax Credit was not utilized and was reversed, the petitioner is not liable for interest under Section 50(3). The writ petition was disposed of, exempting the petitioner from paying the demanded interest based on specific case circumstances and amended statutory provisions.</description>
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