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ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS vs. LGW INDUSTRIES LIMITED AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
SUPRATIM BHATTACHARYA
Pet. Counsel
A. Ray
T. M. Siddiqui
D. Ghosh
Res. Counsel
Vinay Shraff
Priya Sarah Paul
Kaushal Agarwal

Petitioner / Applicant

ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
Respondent LGW INDUSTRIES LIMITED AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 16, 2022
Order No.

MAT 855 of 2022 with IA No. CAN 1 of 2022 IA No. CAN 2 of 2022 MAT 856 of 2022 with IA No. CAN 1 of 2022 IA No. CAN 2 of 2022

Citation

2022(9) TAXREPLY 6441
Original Order
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ORDER

T. S. Sivagnanam J. We have perused the affidavit filed in support of the application for condonation of delay and we are satisfied that sufficient cause have been shown in preferring the instant appeals. Hence, the delay is condoned and the application for condonation of delay is allowed. Heard at length learned counsel for the parties. These intra court appeals are directed against a common judgment and order passed by the learned Single Judge dated 13.12.2021 though the respondents/writ petitioners had sought for a larger relief in the writ petition mainly for issuance of writ of declaration to declare Section 16(2) (c) of the CGST Act/WBGST Act as unconstitutional and, in the event, the Court holds the provision to be constitutional to read over how the provision by holding that input tax credit will be denied only where the purchasers are proved to be collusive and in the nature of sham transaction. The respondents/writ petitioners also sought for quashing of the me....

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