Reversal of excess ITC availed under WGST Act: Calcutta HC sets aside Order confirming Penalty [Read Order]

The Calcutta HC set aside the order which rejected the reversal excess ITC claimed
calcutta hc - WGST Act - Income Tax Credit - Penalty - TAXSCAN

The Calcutta High Court set aside the order confirming penalty Reversal of Income Tax Credit (ITC) availed under West Bengal Goods and Services Tax Act, 2017 (WBGST Act). Suncraft Energy Private Limited And Another, the appellant had impugned the order passed by the Assistant Commissioner of State Tax, Ballygunge Charge, the Respondent No. 1 by…

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