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MED BIOGENEX PRIVATE LIMITED vs. SUPERINTENDENT, CENTRAL GOODS & SERVICES TAX & CENTRAL EXCISE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Debanuj Basu Thakur
Res. Counsel
Bhaskar Prosad Banerjee
Tapan Bhanja

Petitioner / Applicant

MED BIOGENEX PRIVATE LIMITED

Respondent SUPERINTENDENT, CENTRAL GOODS & SERVICES TAX & CENTRAL EXCISE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Mar 5, 2025
Order No.

WPA 19986 of 2024

Citation

2025(3) TAXREPLY 12642
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ORDER

ORDER 1. Challenging the order dated 29th April 2024 passed under Section 73 of the WSBGST /CGST 2017 (hereinafter referred to as the “said Act”) for the tax period from November 2018 to March 2019, 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. Thakur, 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....

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25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

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