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SANCHITA KUNDU AND OTHERS vs. THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Jaweid Ahmed Khan
Bhaskar Sengupta
T. Ahmed Khan
Res. Counsel
Amit Kr. Chaturvedi
A. Ray
S. Mukherjee

Petitioner / Applicant

SANCHITA KUNDU AND OTHERS
Respondent THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
Court Calcutta High Court
State

West Bengal

Date May 5, 2022
Order No.

W.P.A. 7231 of 2022 With W.P.A. 7232 of 2022

Citation

2022(5) TAXREPLY 5801
Original Order
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ORDER

Heard learned advocates appearing for the parties. These writ petitions have been filed by the petitioners being aggrieved by the action of the respondent GST concerned denying the benefit of Input Tax Credit (ITC) by their impugned order dated 27th December, 2021 to the petitioner on purchase of the goods in question from the suppliers and asking the petitioners to pay the penalty and interest under the relevant provisions of GST Act, on the ground that the registration of the suppliers in question has already been cancelled with retrospective effect covering the transaction period in question. Petitioner has also challenged the impugned orders dated 29th March, 2022 and 30th March, 2022 respectively being Annexure P-10 to the writ petition, under Section 79(1)(c) of the WBGST Act. The main contention of the petitioners in these writ petitions are that the transactions in question are genuine and valid by relying upon all the supporting relevant documents required under....

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