Gargo Traders Vs. Joint Commissioner, Commercial Taxes
Date: June 11, 2023
Subject Matter
GST registration cancellation with retrospective effect can’t be a ground to deny ITC to the buyer
Summary
This is a case where a registered taxable person (RTP) has filed a writ application challenging an order passed by the Joint Commissioner, State Tax, West Bengal, Siliguri Circle. The petitioner is claiming credit for input tax against supply made fr…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The petitioner has filed the present writ application challenging the order passed by Joint Commissioner, State Tax, West Bengal, Siliguri Circle dated 13 th April, 2022 wherein the appeal preferred by the petitioner is rejected and the order passed by the Adjudicating Authority is withheld. 2. The petitioner being the registered taxable pe…