Roshan Sharma Vs Assistant Commissioner of Revenue

Date: May 6, 2024

Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): T.S. SIVAGNANAM, HIRANMAY BHATTACHARYYA
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Subject Matter

Matter remanded as the taxpayer had no opportunity to cross-examine the suppliers and transporters

Input Tax Credit

Summary

The case involves Roshan Sharma v. Assistant Commissioner of Revenue, State Tax, West Bengal & Ors., in which the Calcutta High Court set aside the Adjudication Order affirming tax demand, interest, and penalty proposed in the Show Cause Notice.…

FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. We have heard the learned advocates for the parties. 2. With the consent of the learned advocates of either side, the appeal and the writ petition are taken up for disposal and are disposed of by this common judgment and order. 3. The appellant had filed the writ petition challenging an adjudication order passed by the Assistant Commissione…

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