Retrospective GST Registration Cancellation Alone Cannot Deny ITC: Calcutta HC

Shyamalmay Paul Vs Assistant Commissioner SGST (Calcutta High Court) The writ petition Shyamalmay Paul Vs Assistant Commissioner SGST (Calcutta High Court) arises under Article 226 of the Constitution of India and concerns a registered taxpayer under the West Bengal Goods and Services Tax Act, 2017 (WBGST Act). The petitioner challenged the appellate order dated May 16, 2025, passed by the Joint Commissioner, SGST Appellate Authority, Siliguri Circle, which upheld the order of the Assistant Commissioner, SGST, Siliguri Charge, dated August 29, 2024. The dispute arose from a show-cause notice ...