Mechanical Rejection of ITC Claim for Alleged Non-Existent Supplier Quashed by Calcutta HC

Shyamalmay Paul Vs Assistant Commissioner of State Tax (Calcutta High Court) The writ petition was filed by a registered person under the West Bengal Goods and Services Tax Act, 2017, challenging the appellate order dated January 20, 2025, which affirmed an adjudication order dated April 15, 2024. The authorities alleged that the petitioner had wrongly claimed Input Tax Credit (ITC) for supplies made during March 26–28, 2019, on the ground that the supplier was later found to be non-existent and non-operational at its declared place of business. The adjudicating authority held the ITC to be ...