Suncraft Energy Private Limited And Another Vs Assistant Commissioner, State Tax
Date: August 1, 2023
Court: High Court
Bench: Calcutta
Type: Writ Appeal
Judge(s)/Member(s): T.S. SIVAGNANAM, HIRANMAY BHATTACHARYYA
Subject Matter
ITC can't be denied automatically for non-payment of taxes by the supplier
Summary
The case involves an appeal filed against the order passed by the Assistant Commissioner of State Tax reversing the input tax credit availed by the appellant under the provisions of the WBGST Act. The appellant had made payment of tax to the supplier…
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 passed in WPA 12153 of 2023 dated 21.06.2023. The appellant had impugned the order passed by the Assistant Commissioner of State Tax, Ballygunge Charge, the Respondent No. 1 date 20.02.2023 by which the first respondent reversed the input tax credit availed b…