Agro Trade Centre and Anr Vs Additional Commissioner of State Tax (Appeals) Siliguri Circle and Ors. (Calcutta High Court)
The Hon’ble Calcutta High Court at Circuit Bench Jalpaiguri in Agro Trade Centre and Another v. Additional Commissioner of State Tax (Appeals) Siliguri Circle & others stayed the order impugned dated 22.10.2024 passed in Appeal Case No. GST/APP/224/2024-2025 till the disposal of the writ petition.
The Learned Writ Court was of the view that there is no loss of revenue to the Government and it is revenue neutral. The petitioner placed reliance upon a decision of the Hon’ble Division Bench in MAT 319 of 2025 in the case of Wilhelmsen Port Services India Private Limited and Another -Vs- State of West Bengal and Others order passed on 25th of March, 2025 in support of his contention that under similar circumstances the Hon’ble Division Bench passed an order of stay of the impugned order without requiring the assessee to make any payment as a condition for stay. The disputed question was that at the time of filing of GSTR 3B, petitioner availed ITC against the invoice of TAFE Motors and Tractors Ltd. under the head of CGST and SGST instead of availing it under the head of IGST. Therefore, the petitioners’ challenge in this writ petition was the order of the appellate authority holding that the excess claim under CGST and SGST head was ineligible and the petitioner was liable to reverse/pay the excess ITC availed.
