Makhan Lal Sarkar Vs Assistant Commissioner of Revenue
Date: September 17, 2023
Subject Matter
ITC cannot be denied due to a mere mismatch between GSTR-3B and GSTR-2A in accordance with Circular No. 183/15/2022
Summary
The case involves a petitioner, a registered partnership firm engaged in the trading of bidi leaves, who filed an appeal under Section 107 of the WBGST Act against an order rejecting their claim for Input Tax Credit (ITC). The petitioner contends tha…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Mr. Ghosh is requested to represent the respondent authorities. The services of Mr. Ghosh be regularized by the State Authorities. The grievance of the petitioner is directed against an order dated 28 June, 2023 passed by the respondent no.2, dismissing an appeal filed under Section 107 of the West Bengal Goods and Services Tax Act, 2017(WBGST…