Shyamalmay Paul Vs Assistant Commissioner SGST
Date: November 3, 2025
Subject Matter
Retrospective cancellation of a supplier's GST registration cannot be the sole ground for denying ITC to a bonafide purchaser
Summary
Summary of Facts and Dispute: Original Adjudication (August 29, 2024): The Adjudicating Authority (under Section 73(9) of the WBGST Act) accepted the petitioner's explanations for three out of four discrepancies. Discrepancy No. 3: The demand confirm…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Affidavit of service filed in court today be kept with the record. 2. This application under Article 226 of the Constitution of India is at the instance of a registered person under the West Bengal Goods and Services Tax Act, 2017 (‘WBGST Act, 2017’, for short) and is directed against the appellate order dated May 16, 2025 passe…