GST Demand When Case is Revenue Neutral: ITC Claimed in GST Annual Return

Ankit Kumar Agarwal Vs Assistant Commissioner of State Tax (Calcutta High Court) The case of Ankit Kumar Agarwal Vs Assistant Commissioner of State Tax, as heard by the Calcutta High Court, revolves around the rejection of a challenge to an adjudication order and the subsequent appeal against it. The appellant, Ankit Kumar Agarwal, contested the order dated 4th April 2024, which dismissed the challenge to the adjudication order passed on 15th December 2023. The court’s decision was to remand the matter back to the adjudicating authority for further consideration, based on the appellant&#...