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SUNCRAFT ENERGY PRIVATE LIMITED AND ANOTHER vs. THE ASSISTANT COMMISSIONER AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
HIRANMAY BHATTACHARYYA

Pet. Counsel

Ankit Kanodia

Megha Agarwal

Jitesh Sah

Res. Counsel

Anirban Ray

T.m. Siddiqui

Petitioner / Applicant	SUNCRAFT ENERGY PRIVATE LIMITED AND ANOTHER
Respondent	THE ASSISTANT COMMISSIONER AND OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Aug 2, 2023
Order No.	MAT 1218 OF 2023 WITH I.A NO. CAN 1 OF 2023
Citation	2023(8) TAXREPLY 7684
Original Order
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ORDER
JUDGMENT (T.S. Sivagnanam, CJ.) 1. This intra Court appeal filed by the writ petitioner is directed against the order passed in WPA 12153 of 2023 dated 21.06.2023. The appellant had impugned the order passed by the Assistant Commissioner of State Tax, Ballygunge Charge, the Respondent No. 1 date 20.02.2023 by which the first respondent reversed the input tax credit availed by the appellant under the provisions of West Bengal Goods and Services Tax Act, 2017 (WBGST Act). The 4th respondent is a supplier of the appellant who provided supply of goods and services to the appellant who had made payment of tax to the fourth respondent at the time of effecting such purchase along with the value of supply of goods/ services. However, in some of the invoices of the said supplier was not reflected in the GSTR 2A of the appellant for the Financial Year 2017-18. The first respondent issued notices for recovery of the input tax credit availed by the appellant and the grievance of the app....