Shiva Chemicals & Anr. Vs Assistant Commissioner of Revenue
Date: July 17, 2024
Subject Matter
ITC disallowed due to cancellation of suppliers' registration: Matter remanded for fresh consideration
Summary
The writ petition challenges an order dated 13th April 2022 issued under Section 73 of the WBGST/CGST Act, 2017, which denied the petitioner Input Tax Credit (ITC) totaling Rs. 18,79,978/- based on transactions with suppliers whose registrations had…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The present writ petition has been filed, inter alia , challenging the order dated 13 th April 2022 passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”). 2. Shorn of unnecessary details the facts are that a show cause notice was issued to the petitioner no. 1 for availing and utilizing…