Union Of India Vs LGW Industries Limited & Ors

Date: September 16, 2022

Court: High Court
Bench: Calcutta
Type: Writ Appeal
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. Appeal of dept dismissed.

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…

We have perused the affidavit filed in support of the application for condonation of delay and we are satisfied that sufficient cause have been shown in preferring the instant appeals. Hence, the delay is condoned and the application for condonation of delay is allowed. Heard at length learned counsel for the parties. These intra court appeals are directed against a common judgment and order passe…

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