Case Law Details
Case Name : Ranjan Sarkar Vs Assistant Commissioner of State Tax (Calcutta High Court)
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All High Courts Calcutta High Court
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Ranjan Sarkar Vs Assistant Commissioner of State Tax (Calcutta High Court)
In a landmark decision that brings significant relief to taxpayers, the Calcutta High Court, Circuit Bench at Jalpaiguri, has ruled in favor of the taxpayer in the case of Ranjan Sarkar Vs Assistant Commissioner of State Tax. The court addressed the issue of wrongful availment of Input Tax Credit (ITC) and its reversal, particularly when the credit was availed but not utilized. This judgment underscores a critical aspect of the Goods and Services Tax (GST) regime, touching upon the implications of interest on reversed I...
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Author Bio
No interest on wrong ITC availed & reversed but not utilized
Appeal Number : W.P.A. 1108 of 2022 Date of Judgement/Order : 06/03/2024
We need copy of the above Judgement and like to avail your service/advice on ITC penalty issue