Case Law Details
Case Name : Pushpa Devi Jain Vs State of West Bengal & Ors. (Calcutta High Court)
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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, and therefore her...
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“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!”