Car Chassis Carriers Private Limited & anr Vs Assistant Commissioner
Date: March 21, 2023
Subject Matter
Taxpayer cannot be forced to reverse the input tax credit by way of an email following the retrospective cancellation of the supplier’s GST registration.
Summary
The case describes an appeal filed against an order in a writ petition related to the reversal of input tax credit in GST. The appellant argues that the respondent department cannot direct the reversal of input tax credit without providing details of…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This intra-Court appeal filed by the writ petitioner is directed against the order dated 7th February, 2023 passed in WPA 2616 of 2023 by which the learned Single Bench declined to grant any interim order but directed affidavits to be filed. The appellant is being aggrieved by such order has filed the present appeal. 2. The learned advocate…