Rabin Sarkar Vs Deputy Commissioner of Revenue (Calcutta High Court)
Calcutta High Court held that petitioner/ buyer cannot be saddled with tax component for failure on the part of BSNL/ supplier. Accordingly, BSNL authorities are accordingly directed to pay the same and writ petition is disposed of.
Facts- The instant writ petition has been filed not only challenging the appellate order passed u/s. 107 of the CGST/WBGST Act, 2017 but also praying for a refund of Rs. 1,67,974/- which the petitioner claims to have been illegally recovered from the petitioner’s cash ledger as would corroborate from the intimation provided to the petitioner on 8thDecember 2024. Upon going through the records, it would transpire that the petitioner has suffered an order u/s. 73 of the WBGST /CGST Act, 2017 for the tax period 2018-19 on account of the petitioner’s supplier / seller, in this case being the added respondents not correctly paying the Input Tax Credit and / or in not uploading the same in form GSTR – 1, for the relevant period.
Conclusion- Held that insofar as recovery of Rs.1,67,974/- from the petitioner’s credit ledger is concerned, I am of the view that having regard to the peculiar facts noted hereinabove, the order passed by the respondents may be required to be revisited, though Rs. 139380.48/- payable by BSNL is yet to be accounted for. As such, while setting aside the order dated 12thNovember 2024, I remand the matter back to the appellate authority. Recovery already made by the appellate authority shall be recredited to the petitioner’s credit ledger forthwith in any event, not later than two weeks from the date of communication of this order. Insofar as payment of Rs.139380.48/- is concerned, in my view, since the advocate for BSNL has acknowledged that BSNL had effected supplies to the petitioner, BSNL cannot be permitted to absolve itself of the statutory liability to make payment of CGST/IGST as the case may be. The BSNL authorities are accordingly directed to pay the same unless such payment has already been made. With the above directions and observations, the writ petition is dispose of.
