Laxmi Ghosh Vs State of West Bengal & Ors. (Calcutta High Court)
Summary: The case concerns a challenge to an order dated 25 June 2025 issued by the Appellate Authority under Section 107 of the WBGST/CGST Act, 2017. The petitioner had appealed against an earlier order dated 19 April 2024 passed under Section 73 of the same legislation. The petitioner’s case is that she failed to claim Input Tax Credit (ITC) on IGST for the months of May, June and July 2018 when filing monthly GSTR-3B returns. This omission was later noticed, and the ITC was claimed in the annual return filed in Form GSTR-9 for FY 2018-19. Subsequently, a show-cause notice under Section 73 was issued to the petitioner requiring her to explain why she should not be held liable to pay CGST and SGST of Rs. 2,19,033.03 each, along with interest under Section 50, for the period April 2018 to March 2019.
In response, the petitioner stated that the omission was inadvertent, despite her eligibility for the ITC during FY 2018-19. She pointed out that the error had been corrected by claiming the ITC of Rs. 3,54,457.99 in Form GSTR-9. Accordingly, she contended that the claimed ITC should be adjusted against the overall tax demand. After such adjustment, she asserted that she was liable to pay only Rs. 83,608.07 in tax, together with interest.
