ITC Claim on Fake Invoices: Calcutta HC Dismisses Plea upholds Tax Demand

Roshan Sharma Vs Deputy Commissioner of Revenue & Anr. (Calcutta High Court) The Calcutta High Court has dismissed a writ petition filed by Roshan Sharma, the proprietor of M/s ARS Metals, upholding an adjudication order that denied the firm’s Input Tax Credit (ITC) claims. The court’s decision, delivered on July 24, 2024, concluded a second round of litigation between the tax assessee and the tax authorities, finding no jurisdictional error or irregularity in the proper officer’s actions. The dispute originated from the tax period spanning August 2020 to March 2023. M/s ...