LGW Industries Limited & Ors Vs Union Of India

Date: December 13, 2021

Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Md. Nizamuddin
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Subject Matter

ITC can't be denied unless the department can establish with concrete evidence that transactions between the purchasers and the suppliers are bogus

Input Tax Credit

Summary

The main contention of the petitioners in these writ petitions are that the transactions in question are genuine and valid by relying upon all the supporting relevant documents required under law and contend that petitioners with their due diligence…

In view of similarity in facts and questions of law involved in the writ petitions in item nos. 1, 4, 6 and 8 – WPA No.23512 of 2019, WPA No.6768 of 2020, WPA No.7285 of 2020 with CAN No.1 of 2020 and WPA No.8289 of 2021, these are heard together and disposed of by a common order. The petitioners in those writ petitions are aggrieved by the impugned notices issued by the respondents concerne…

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