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OSL PRESTIGE PRIVATE LIMITED vs. GOODS AND SERVICES TAX NETWORK & ORS.
(Calcutta High Court)

Hon'ble Judges:

DEBANGSU BASAK
Pet. Counsel
Sandip Choraria
Shovan Ghosh
Akshat Agarwal
Res. Counsel
Kaushik Chanda
Dibashis Basu
Tapan Bhanja

Petitioner / Applicant

OSL PRESTIGE PRIVATE LIMITED

Respondent GOODS AND SERVICES TAX NETWORK & ORS.
Court Calcutta High Court
State

West Bengal

Date Sep 7, 2018
Order No.

W.P. No.16274(W) of 2018

Citation

2018(9) TAXREPLY 2845

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ORDER

The petitioner seeks adjustment of CENVAT credit granted to the petitioner. It had made an application which has not been taken on record by the authorities. The Union of India and the State are represented. Learned Additional Solicitor General, on instructions, submits that, the petitioner never applied before the correct authority. He identifies the authority before whom the petitioner was required to apply. Such authority is the Nodal Officer, Assistant Commissioner (System) having office at Room No.246, GST Bhavan, Kolkata – 700 107. Upon such an application being received by the Nodal Officer, he will transmit the records to the GSTN who will consider and decide the issue. He submits that the application should be in accordance with law. Similar submissions are made on behalf of the State. In the facts of the present case, therefore, interest of justice would be sub-served by permitting the petitioner to apply before the Nodal Officer as identified in this....

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