Blocking of ITC credit is not directly related to actual recovery of taxes but to Ensures that Ineligible ITC Isn’t Utilized

Basanta Kumar Shaw, Proprietor of M/s. N.M.D. Engineering Works Vs Assistant Commissioner of Revenue, Commercial Taxes and State Tax, Tamluk Charge, and Others (Calcutta High Court) The case of Basanta Kumar Shaw vs. Assistant Commissioner of Revenue involves a writ petition filed by the appellant challenging an order passed by the first respondent on May 23, 2022. The order disallowed the debit of IGST from the appellant’s electronic credit ledger under Rule 86A of the Central Goods and Services Tax Rules (CGST) and the West Bengal Goods and Services Tax Rules (WBGST), following a m...