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STERLITE POWER TRANSMISSION LTD. vs. THE ADDITIONAL COMMISSIONER (APPEALS) & OTHERS
(Tripura High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
BISWAJIT PALIT
Pet. Counsel
Anil Kr. Bezawada
S. Mahajan
Res. Counsel
Bidyut Majumder
Kohinoor N. Bhattacharyya

Petitioner / Applicant

STERLITE POWER TRANSMISSION LTD.
Respondent THE ADDITIONAL COMMISSIONER (APPEALS) & OTHERS
Court Tripura High Court
State

Tripura

Date Dec 12, 2024
Order No.

WP(C) No. 446 of 2023

Citation

2024(12) TAXREPLY 11903
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ORDER

ORDER PER Heard Mr. Anil Kr. Bezawada, learned counsel for the petitioner, Mr. Paramartha Datta, learned counsel for the respondents-CGST and Mr. Kohinoor N. Bhattacharyya, learned Government Advocate for the respondents-State. 2. Petitioner is a registered taxpayer under the Goods & Services Tax Department vide registration No.16AAVCS7209P1ZE. During the tax period March, 2021, his electronic credit ledger was blocked on 20.03.2021 by the SGST authorities [Annexure-2]. A notice in GST ASMT-10 was issued upon him on 20.03.2021 after scrutiny of his returns by the SGST authorities [Annexure-18 to the Rejoinder Affidavit]. After escalating the matter with the SGST authorities, the department finally unblocked the credit on 07.07.2021. Meanwhile to discharge the output tax liability, petitioner made payment of the tax dues for the period March, 2021 while filing GSTR-3B returns through electronic cash ledger. Since the input tax credit accumulated in the electronic credit l....

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