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ABINASH RAI vs. THE ASSISTANT COMMISSIONER OF WEST BENGAL STATE TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAVI KRISHAN KAPUR

Pet. Counsel

Ankit Kanodia

M. Agarwal

A. Mittal

Res. Counsel

Subir Kr. Saha

Pretom Das

Petitioner / Applicant	ABINASH RAI
Respondent	THE ASSISTANT COMMISSIONER OF WEST BENGAL STATE TAX & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Sep 21, 2023
Order No.	WPA/1906/2023
Citation	2023(9) TAXREPLY 8322
Original Order
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ORDER
The petition is directed against an order dated 23 May, 2023 passed under Section 107 of the West Bengal Goods and Services Tax Act, 2017 read with the rules framed thereunder. Briefly, the petitioner is running a business under the name Abinash Rai, Super Market at Jaigaon, Alipurduar, Jalpaiguri, West Bengal 736182. The appellant had filed an application for refund of unutilized Input Tax Credit (ITC) on account of zero-rated supply without payment of tax under section 54(3) of the Act. Pursuant to the aforesaid, a show cause notice was issued to the petitioner for not allowing the entire refund amount claimed on diverse grounds. The appellant duly replied to the said notice. Thereafter by an order dated 29 July, 2022, the Adjudicating Authority being unsatisfied with the reply provided by the petitioner rejected the entire claim for refund. Being aggrieved by the order dated 29 July, 2022, the appellant filed a statutory appeal which was disposed of by an order dated 23 M....