Pushpa Devi Jain Vs State of West Bengal & Ors.
Date: February 11, 2026
Subject Matter
Purchaser Not Liable for Supplier's Undeposited GST Without Evidence of Collusion or Fake Invoices
Summary
The High Court set aside an order under Section 73(9) read with Rule 142(5) of the WBGST Act, 2017. The order had sought to recover GST and reverse Input Tax Credit (ITC) from a bona fide purchaser. The Court ruled that the burden cannot be shifted t…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The petitioner is aggrieved by an order under Section 73 (9) read with Rule 142(5) of the WBGST Act, 2017. The order was passed by the Assistant Commissioner, SGST Siliguri Charge. 2. It was found that the petitioner availed excss CGST and SGST, each to the amount of Rs.73099.55/-. Accordingly, the amount along with interest and penalty was…