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Case Law Details

Case Name : Makhan Lal Sarkar And Anr. Vs Assistant Commissioner of Revenue (Calcutta High Court)
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Makhan Lal Sarkar And Anr. Vs Assistant Commissioner of Revenue (Calcutta High Court)

The Hon’ble Calcutta High Court in M/s. Makhan Lal Sarkar and anrs. vs. the Assistant Commissioner of Revenue, State Tax B.I. and Ors. [WPA/2146/2023 dated September 18, 2023] directed the Revenue Department to hear the appeal afresh as the benefit of Input Tax Credit (“ITC”) was denied due to a mismatch of ITC claimed in Form GSTR-3B and that reflected in Form GSTR-2A in accordance with Please become a Premium member. If you are already a Premium member, login here to access the full content.

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