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HIRANMOY DUTTA vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Avra Mazumder

Alisha Das

Suman Bhowmik

Res. Counsel

Kaushik Dey

Aishwariya Rajyashree

Petitioner / Applicant	HIRANMOY DUTTA
Respondent	THE STATE OF WEST BENGAL & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Mar 6, 2025
Order No.	WPA 13453 of 2024
Citation	2025(3) TAXREPLY 12646
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ORDER
1. Challenging the order passed under Section 73 of the West Bengal/Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) for the tax period from July, 2018 to March 2020, whereby the ITC claimed by the petitioner on the basis of the returns filed under Section 39 of the said Act in Form GSTR 3B beyond the due date, had been disallowed, the instant writ petition has been filed. 2. Mr. Mazumder, learned advocate appearing for the petitioner by drawing attention of this Court to the West Bengal Goods and Services Tax (Amendment) Act, 2024 which has been notified in the Kolkata Gazette on 10th January 2025, would submit that sub-Section (5) to Section 16 of the said Act has been inserted with effect from 1st July 2017, whereby the penal effect contained in sub-Section (4) of Section 16 of the said Act in respect of invoices or debit note for supply of goods or services or both pertaining to the financial years 2017-18, 2018-19, 2019-20 and....