S. D. Enterprises Vs Assistant Commissioner, Bureau of Investigation

Date: July 13, 2022

Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): HIRANMAY BHATTACHARYYA
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Subject Matter

Amount debited from electronic credit ledger to be restored when appeal is filed

Input Tax Credit

Summary

The scope of this writ petition is whether the respondent authority can be directed to refund the amount debited from the Electronic Credit Ledger Account of the petitioner. Since it is not in dispute that the petitioner has complied with the provisi…

1. This writ petition has been filed for issuance of a writ of mandamus to set aside and quash the order dated December 3, 2021 passed by the Deputy Commissioner of Sales Tax, Bureau of Investigation being the 2nd respondent herein and to refund the amount excessively debited from the Electronic Credit Ledger Account of the petitioner on March 7, 2022. 2. Mr. Choraria, learned Advocate for the pet…

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