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SURAJ MANGAR vs. THE ASSISTANT COMMISSIONER OF WEST BENGAL STATE TAX AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAVI KRISHAN KAPUR

Pet. Counsel

Ankit Kanodia

Megha Agarwal

Abhilash Mittal

Res. Counsel

B. Ghosh

Suir Kr. Saha

Hirak Barman

Petitioner / Applicant	SURAJ MANGAR
Respondent	THE ASSISTANT COMMISSIONER OF WEST BENGAL STATE TAX AND OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Aug 2, 2024
Order No.	WPA/1905/2023
Citation	2024(8) TAXREPLY 10414
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ORDER
RAVI KRISHAN KAPUR, J.: 1. The petitioner assails the orders dated 24 February 2022 and 5 July 2023 respectively passed by the Assistant Commissioner of West Bengal State Tax, Cooch Behar and Senior Joint Commissioner (Appeal) of Revenue, Commercial Taxes, Jalpaiguri Circle being the Appellate Authority rejecting the claim of the petitioner for refund of unutilized Input Tax Credit (ITC) aggregating to Rs. 78,45,666/-. 2. Briefly, the petitioner applied for refund under section 54 (3) (i) of the CGST/WBGST Act 2017 (the Act) read with Section 16 (3) of the IGST Act, 2017 for unutilized ITC on account of exports made to Bhutan between the period February 2021 to August 2021 valued at Rs. 89,11,981/-. It is alleged that the above application was acknowledged on 10 January 2022 after a delay of two days from the expiry of the statutory period of 15 days. Upon scrutiny, the claim of the petitioner was found to be inadmissible and a show cause notice was issued by the respondent ....