This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITC Reversal Set Aside as Revenue Failed to Prove Collusion or Fake Invoices: Calcutta HC
Case Law Details
- Case Name
- Pushpa Devi Jain Vs State of West Bengal & 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
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Pushpa Devi Jain Vs State of West Bengal & Ors. (Calcutta High Court)
The petitioner challenged an order passed under Section 73(9) read with Rule 142(5) of the WBGST Act, 2017 by the Assistant Commissioner, SGST Siliguri Charge, seeking recovery of excess CGST and SGST amounting to ₹73,099.55 each, along with interest and penalty. While the principal tax amount had already been recovered, interest and penalty remained outstanding. The petitioner contended that the tax component on supplies was duly paid to the supplier, as reflected in tax invoices and bank statements, ...
Author Info
“Hi Team TaxGuru, could you please provide the specific Case Number, Filing Year, and a downloadable link for the Pushpa Devi Jain vs. State of West Bengal judgment (Calcutta High Court, February 2026)? The ruling on ITC reversal for honest buyers is very significant, but the official High Court portal is currently difficult to track for this specific case. Thank you!”