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Case Law Details

Case Name : Jyoti Tar Products Private Limited Vs Deputy Commissioner (Calcutta High Court)
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Jyoti Tar Products Private Limited Vs Deputy Commissioner (Calcutta High Court)

The case involves Jyoti Tar Products Pvt. Ltd., which challenged the denial of Input Tax Credit (ITC) under the GST regime. The issue arose when tax authorities alleged that the company had claimed ITC on supplies from vendors whose GST registrations were retrospectively canceled. The company contended that at the time of purchase, the suppliers were validly registered and that all transactions were conducted through proper banking channels, supported by tax invoices, e-way bills, and other documentatio

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