Skip to main content
← back
Informative

Non-compliance of WBGST Sec. 28(1) while Changing Place of Business: Calcutta HC directs to Provide One Last Chance

Update / Judgement Date

10 Aug 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Calcutta High Court provided a taxpayer with one last chance to comply with Section 28(1) of the West Bengal GST (WBGST) Act, which governs changes in the place of business. The court emphasized the importance of following statutory requirements when making such changes and indicated that non-compliance could lead to significant penalties or adverse actions. This ruling underscores the need for businesses to be diligent in adhering to GST regulations.