Calcutta HC Quashes ITC Demand for Ignoring Evidence of Goods Movement & Supplier Registration

Niranjan Paul Vs Assistant Commissioner of State Tax (Calcutta High Court) ITC Demand Quashed: Calcutta HC on Evidence & Supplier Validity; Calcutta High Court Quashes Ineligible ITC Demand, Citing Authorities’ Failure to Consider Evidence; Calcutta High Court overturns ineligible ITC demand against Niranjan Paul, citing authorities’ failure to consider crucial evidence of goods movement and supplier’s valid registration. Calcutta High Court, in the case of Niranjan Paul vs. Assistant Commissioner of State Tax, has set aside orders from the Additional Commissioner of Stat...