Case Law Details
Case Name : Jai Balaji Industries Limited & Anr. Vs Assistant Commissiioner of Sale Tax & Ors. (Calcutta High Court)
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All High Courts Calcutta High Court
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Jai Balaji Industries Limited & Anr. Vs Assistant Commissiioner of Sale Tax & Ors. (Calcutta High Court)
In Jai Balaji Industries Limited & Anr. v. Assistant Commissioner of Sales Tax & Ors., the Calcutta High Court held that funds mistakenly transferred due to a clerical RTGS error cannot be treated as tax recoverable from a third party under Section 79 of the CGST/W
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