Shyamalmay Paul Vs Assistant Commissioner of State Tax
Date: April 7, 2025
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Hiranmay Bhattacharyya
Subject Matter
Mechanical ITC Rejection Based on Alleged Non-Existent Suppliers Quashed
Summary
The High Court of Calcutta has set aside and quashed the orders of both the Adjudicating Authority (April 15, 2024) and the Appellate Authority (January 20, 2025). The Court held that the authorities acted "mechanically" by ignoring substantial docum…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT This writ petition is at the instance of a registered person under the West Bengal Goods and Services Tax Act, 2017 and is directed against the order passed by the Additional Commissioner of State Tax, (Appeals) Siliguri Circle, Siliguri, West Bengal dated January 20, 2025 affirming the order of the Deputy Commissioner of State Tax, Siliguri C…