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WISHERY ONLINE PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

NIZAMUDDIN , J.
Pet. Counsel
Mannat Waraich
Sujit Ghosh
Anshika Agarwal
Res. Counsel
Anirban Ray
T. M. Siddiqui
D. Ghosh

Petitioner / Applicant

WISHERY ONLINE PRIVATE LIMITED
Respondent UNION OF INDIA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 4, 2023
Order No.

WPA 5803 OF 2023

Citation

2023(4) TAXREPLY 7212
Original Order
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ORDER

ORDER Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 7th February, 2023 passed by the appellate authority concerned under the WBGST Act, dismissing the appeal of the petitioner and confirming the order of the adjudicating authority by holding that the petitioner had entered into an agreement with its recipients on a letter after giving post supply volume discount and issued GST Credit notes involving tax amount in question in order to reduce its value of supply during the relevant period in contravention of Section 15(3) (b) (i) of the CGST/WBGST Act, 2017 and in this process appellant had made short payment of tax with the suppression of outward supply of taxable goods. Petitioner is further aggrieved by the mode of action taken for recovery of the demand in question by debiting through petitioner’s electronic credit ledger and cash ledger in contravention of Section 78 of the aforesaid ....

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