2022 (12) TMI 1041

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....E T. S. SIVAGNANAM AND HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA Appearance:- Mr. Sourabh Sankar Sengupta, Mr. Indranil Biswas ... for the appellant. Ms. Sanjukta Gupta .... for the Union of India. Mr. T. M. Siddique, Mr. Debasish Ghosh, Mr. V. Kothari .. for the State / respondents. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra-Court app....

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....titioner preferred the appeal before the Senior Joint Commissioner of State Tax, Howrah Circle and by an order dated 22nd July, 2022, the appeal was allowed and a clear finding has been rendered by the appellate authority that the ground on which the cancellation was made, was incorrect. Consequent upon the order passed by the appellate authority, the cancellation of the registration was revoked b....

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.... be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent of his turnover in the State or Union territory. 4. In terms of the sub-Section (1), any registered person, who fails to furnish return by the due date shall pay late fee of 100 rupees everyday during which such failure continues....

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....so, the appellant cannot be penalised by demanding late fee. In the facts and circumstances of the case, Section 47 does not stand attracted. 7. Therefore, we are of the view that the demand of late fee from the appellant @ Rs.5,000/- per return is without jurisdiction and not tenable in the eye of law. It is pointed out by the learned Advocate appearing for the official respondents that unless....