J. L. Enterprises Vs Assistant Commissioner
Date: May 24, 2023
Subject Matter
Cash-credit facility is not a debt and hence cannot be provisionally attached under Section 83
Summary
The petitioner, a partnership firm, was inspected by State Tax Department Officers who found anomalies in their records related to mobile phone exports, e-invoices, and e-way bills. A show cause notice was issued to disallow input tax credit, impose…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT The petitioner is a partnership firm. On 4 th March, 2023, State Tax Department Officers visited the registered office of the said firm and inspected the books on accounts and verified records under Section 67 of WBGST Act and issued INS-01 form stating the following anomalies. “a. Mobile phones exported in the month of October’202…