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SHIVA CHEMICALS & ANOTHER vs. ASSISTANT COMMISSIONER OF REVENUE, STATE TAX JORASANKO AND JORABAGAN CHARGE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Sutapa Roy Chowdhury
Abhijat Das
Aratrika Roy
Res. Counsel
Anirban Ray
T.m.siddiqui
Tanoy Chakraborty

Petitioner / Applicant

SHIVA CHEMICALS & ANOTHER
Respondent ASSISTANT COMMISSIONER OF REVENUE, STATE TAX JORASANKO AND JORABAGAN CHARGE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 18, 2024
Order No.

WPA 23579 of 2023

Citation

2024(7) TAXREPLY 10310
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ORDER

ORDER Raja Basu Chowdhury, J. 1. The present writ petition has been filed, inter alia, challenging the order dated 13th April 2022 passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”). 2. Shorn of unnecessary details the facts are that a show cause notice was issued to the petitioner no. 1 for availing and utilizing Input Tax Credit (in short “ITC”) amounting to Rs.18,79,978/- against the claimed supply received from Dhiraj Kumar Sharma, Prakash Prasad, Arnab Das and Gopal Das (hereinafter referred to as “suppliers”) for the period from September 2017 to June 2020. According to the respondents the ITC was found to be inadmissible, since, the registration of the said suppliers had been cancelled from 01.07.2017, 04.07.2019, 14.07.2019 and 30.10.2019 respectively. The aforesaid show-cause ultimately culminated in an adjudication order, passed under Section 73(9) of the said Act on 13th April, 20....

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