Case Law Details
Case Name : Kamdhenu Udyog P Ltd. & anr. Vs. Deputy Commissioner of Revenue, Bhabanipur Charge & ors. (Calcutta High Court)
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All High Courts Calcutta High Court
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Kamdhenu Udyog P Ltd. & anr. Vs. Deputy Commissioner of Revenue, Bhabanipur Charge & ors. (Calcutta High Court)
The Calcutta High Court set aside orders passed under Sections 73 of the West Bengal GST Act against portioner, which had voluntarily reversed wrongly availed ITC via Form GST DRC-03 following directions from the Anti-Evasion Wing.
Although the reversal covered multiple tax periods, the petitioner failed to mention one of the tax periods i
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