M/s. Modicum Enterprise (OPC) Private Limited v. Deputy Commissioner of State Tax/Assistant Commissioner of State Tax [M.A.T No. 1828 of 2022 with I.A. No. CAN 1 of 2022 dated December 22, 2022] The Hon’ble Calcutta High Court has held that the assessee cannot be penalized by demanding a late fee under Section 47 of the […]