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BASANTA KUMAR SHAW (N.M.D. ENGINEERING WORKS) vs. THE ASSISTANT COMMISSIONER OF REVENUE AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
BIVAS PATTANAYAK
Pet. Counsel
Ankit Kanodia
Himanshu Kumar Ray
Megha Agarwal
Res. Counsel
Anirban Ray
T.m. Siddiqui
D. Ghosh

Petitioner / Applicant

BASANTA KUMAR SHAW (N.M.D. ENGINEERING WORKS)
Respondent THE ASSISTANT COMMISSIONER OF REVENUE AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 28, 2022
Order No.

MAT 976 OF 2022 WITH CAN 1 OF 2022

Citation

2022(7) TAXREPLY 6137
Original Order
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ORDER

1. This intra Court appeal by the writ petitioner is directed against the order dated 20th June, 2022 in WPA 9820 of 2022. The said writ petition was filed by the appellant challenging the order No. 102 dated 23.05.2022 passed by the first respondent herein, in and by which disallowed debit of IGST from the electronic credit ledger in exercise of the power conferred under Rule 86A of the Central Goods and Services Tax Rules, 2017 (CGST Rules) and the West Bengal Goods and Services Tax Rules, 2017 (WBGST Rules) in terms of Clause (a) (ii) of Sub-Rule (1) of the said Rule for discharge of any liability under Section 49 of the WBGST / CGST or the claim of any refund of any unutilized input tax credit. 2. The appellant was issued three show-cause notices which were served in 20.01.2022 and 28.01.2022. It was stated that in terms of Section 42(1) (a) of WBGST / CGST Act the details of every inward supply furnished by a registered person for a tax period shall, in such manner and with....

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