Sanchita Kundu Vs Asst Commr, State Tax
Date: May 5, 2022
Subject Matter
ITC cannot be denied on the ground that the registration of the suppliers in question has been cancelled with retrospective effect
Summary
Considering the submission of the parties and on perusal of records available, these writ petitions are disposed of by setting aside the aforesaid impugned orders and remanding these cases of the petitioners to the respondents officer concerned to co…
These writ petitions have been filed by the petitioners being aggrieved by the action of the respondent GST concerned denying the benefit of Input Tax Credit (ITC) by their impugned order dated 27 th December, 2021 to the petitioner on purchase of the goods in question from the suppliers and asking the petitioners to pay the penalty and interest under the relevant provisions of GST Act, on the gro…