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HomeGSTDuty Of Appellate Authority To Look Into Explanations Given By Assessee: Calcutta...

Duty Of Appellate Authority To Look Into Explanations Given By Assessee: Calcutta HC

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By Mariya Paliwala
Calcutta High Court

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The Calcutta High Court has held that it is the duty of appellate authority to look into explanations given by assessee. The bench of Justice Om Narayan Rai has observed that explanations given by the appellant could have very well rejected the explanations, if the same were not acceptable in law or fact but there…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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