Commercial Steel Engineering Vs State of Bihar
Date: June 27, 2019
Court: High Court
Bench: Patna
Type: Writ Petition
Subject Matter
Interest is not payable on ITC availed but not utilized
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…
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…