Jyoti Commotrade Private Limited Vs State of W.B

Date: June 21, 2022

Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): T.S. Sivagnanam, Hiranmay Bhattacharyya
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Subject Matter

Restrict blocking of the electronic credit ledger to disputed amount

Input Tax Credit

Summary

The allegations relate to transactions pertaining to financial year 2017-2018 and accordingly by a notice dated October 22, 2021 the alleged claim of input tax credit to the tune of Rs.71,23,836.66 paisa each under CGST/SGST head had been disallowed.…

This intra-Court appeal has been filed by the writ petitioner/appellant challenging the order dated 19 th May, 2022 by which the learned Single Judge has declined to grant any interim order in favour of the writ petitioner. The appellant is aggrieved by the communication dated October 22, 2021 blocking electronic credit ledger thereby leaving a negative balance of Rs.1,14,30,608/-. According to th…

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