Denial of Eligibility Certificate Renewal impose Liability for Payment of Output Tax on Dealer: Calcutta HC [Read Order]
The claim of the petitioner/dealer to adjust the carry forward input tax which was carried forward to the subsequent quarter is not feasible as there is no such provision under the West Bengal Value Added Tax Act, 2003.
The Calcutta High Court has held that the rejection of the renewal of the eligibility certificate will render the petitioner/dealer ineligibility for output tax for discharging the liability the dealer will have to pay the taxes. The petitioner/assessee, Crescent Manufacturing Pvt. Ltd. had challenged the order passed by the Fast Track Revisional Authority, Bench-I, Government…
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