Lokenath Construction Private Limited Vs Joint Commissioner, State Tax
Date: May 2, 2024
Subject Matter
Denial of ITC: Authorities should first proceed against the supplier before penalizing the recipient
Summary
The case involves an appeal and writ petition challenging a show-cause notice issued by the WBGST Authorities regarding denial of credit to the appellant under Section 16(2)(c) of the Act. The appellant contended that the notice was issued without pr…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The appeal and the writ petition were heard analogously and are disposed of by this common judgment and order. 2. We have heard Mr. Arnab Chakraborty and Mr. Aniket Chaudhury, learned Advocates appearing for the appellant/ petitioner, Mr. T.M. Siddique, learned A.G.P. assisted by Mr. Tanoy Chakraborty and Mr. Saptak Sanyal, learned Advocate…