Case Law Details
Case Name : Cart Infralog Limited & Anr. Vs Assistant Commissioner of CGST & CX. Ballygunge Division & Ors. (Calcutta High Court)
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All High Courts Calcutta High Court
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Cart Infralog Limited & Anr. Vs Assistant Commissioner of CGST & CX.Ballygunge Division & Ors. (Calcutta High Court)
In the case Cart Infralog Limited & Anr. vs. Assistant Commissioner of CGST & CX, the Calcutta High Court granted interim relief to the petitioners regarding an adjudication order passed under Section 73(9) of the CGST/WBGST Act, 2017. The dispute arose from the reversal of Input Tax Credit (ITC) for late filing of GSTR-3B for the tax period December 2018 to March 2019. The petitioners argued that a proposed amendment to Section 16(4) of the Act i
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