Case LawCivil Writ Jurisdiction Case No. 2125 of 2019
Commercial Steel Engineering Vs State of Bihar
- Court:
- High Court
- Bench:
- Patna
- Date:
- June 27, 2019
- Type:
- Writ Petition
Subject
Interest is not payable on ITC availed but not utilized
Input Tax CreditTransition
Summary
The Assistant Commissioner of State Taxes has somewhere got confused to treat the transitional credit claimed by the dealer as an availment of the said credit when in fact an availment of a credit is a positive act and unless carried out for reducing…
Judgement
The petitioner by filing this writ petition under Article 226 of the Constitution of India has made the following prayer: “ a) For issuance of a writ in the nature of certiorari for quashing of the order dated 6.11.2018 passed by the respondent no.3 being illegal and without jurisdiction in terms of Section 73(1) of the Bihar Goods and Service Tax Act, 2017 (hereinafter referred to as the Ac…