Prabir Kumar Das Vs Assistant Commissioner of State Tax
Date: March 4, 2025
Subject Matter
Taxpayer should be given the benefit of ITC based on the extended filing timeline under Section 16(5)
Summary
This case law involves a writ petition challenging an order passed under Section 73 of the West Bengal Goods and Services Tax (WB GST)/Central Goods and Services Tax (CGST) Act for the tax period spanning September 2018 to March 2019. The petitioner…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Challenging the order passed under Section 73 of the WSBGST /CGST 2017 (hereinafter referred to as the “said Act”) for the tax period from September 2018 to March 2019, whereby the ITC claimed by the petitioner on the basis of the returns filed under Section 39 of the said Act in Form GSTR 3B beyond the due date, had been disallowed, the in…