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HC grants interim protection to assessee against coercive action due to proposed amendment on ITC claim time limit
Case Law Details
- Case Name
- Cart Infralog Limited & Anr. Vs Assistant Commissioner of CGST & CX. Ballygunge Division & Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- 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 in the Financ...
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