^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes

GST Forms

My Favourites ^New

GST Diary

GST Notebook

GST Staff Manager ^New

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

JYOTI COMMOTRADE PRIVATE LIMITED vs. STATE OF WEST BENGAL AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
HIRANMAY BHATTACHARYYA

Pet. Counsel

Mainak Bose

Neeraj Kumar Pandey

Shakeel Mohammad Akhter

Res. Counsel

Anirban Ray

S. Mukherjee

Debasish Ghosh

Petitioner / Applicant	JYOTI COMMOTRADE PRIVATE LIMITED
Respondent	STATE OF WEST BENGAL AND OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jun 21, 2022
Order No.	MAT 854 of 2022 with IA No. CAN 1 of 2022
Citation	2022(6) TAXREPLY 6174
Original Order
My Favorites	Add to Fav ☆ Add to favorites.

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
This intra-Court appeal has been filed by the writ petitioner/appellant challenging the order dated 19th May, 2022 by which the learned Single Judge has declined to grant any interim order in favour of the writ petitioner. The appellant is aggrieved by the communication dated October 22, 2021 blocking electronic credit ledger thereby leaving a negative balance of Rs.1,14,30,608/-. According to the appellant, the reasons cited by the respondent authorities for blocking of the electronic credit ledger are absolutely untenable and factually incorrect. On going through the communication received by the assessee on 22.10.2021 it seems that during the period of December 2017 to January 2018 certain claim on account of input tax credit had disallowed on the ground being that the party with whom the assessee had transaction is non-existing at the declared place of business and the registration has been obtained by exercising fraud and willful misstatement/suppression of fact. Therefore, the....