Once tax is paid No Recovery Proceedings Against Recipient Without Inquiry with Supplier

Lokenath Construction Private Limited Vs Tax/Revenue Government of West Bengal and Others (Calcutta High Court)

The case of Lokenath Construction Private Limited versus Tax/Revenue Government of West Bengal and Others, heard in the Calcutta High Court, addresses the issue of recovery proceedings against a recipient without proper inquiry with the supplier in matters of tax credit under the GST Act.

In the case, the appellant challenged a show-cause notice issued by the WBGST Authorities, contending that it was issued without verifying with the supplier and denying credit to

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