Utpal Das Vs State of West Bengal & Ors
Date: July 18, 2024
Subject Matter
Interest and penalty could only be imposed if the irregular ITC is both availed and utilized
Summary
The petitioner, a registered taxpayer, filed a writ petition contesting an order dated April 8, 2021, under Section 73 of the GST Act, which imposed interest and penalty for excess input tax credit (ITC) claimed due to a clerical error in filing GSTR…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Although, the affidavit in opposition has been filed belatedly at the time of hearing, however, for ends of justice the same is taken on record. 2. The present writ petition has been filed, inter alia, challenging the order dated 8th April, 2021, passed under Section 73 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafte…