Calcutta HC Orders IGST Refund for Wrong Period Entry

Sanjay Kumar Lohia Vs Assistant Commissioner, Cooch Behar, Commercial Taxes & State, GST & Ors. (Calcutta High Court) Calcutta High Court recently ruled in the case of Sanjay Kumar Lohia vs. Assistant Commissioner, Cooch Behar, Commercial Taxes & State, GST & Ors., addressing a petitioner’s claim for a refund of Integrated Goods and Services Tax (IGST). The petitioner, Sanjay Kumar Lohia, had initially deposited ₹12,01,460/- as IGST for the tax period of April 2018 to March 2019. Subsequently, proceedings under Section 73 of the West Bengal Goods and Service Tax Act, 20...