Biswajit Kundu V/s Superintendent of Central Tax {HIGH COURT OF CALCUTTA}

Biswajit Kundu V/s Superintendent of Central Tax {HIGH COURT OF CALCUTTA} :Date of Order : 21-05-2024In the case of Biswajit Kundu v. Superintendent of Central Tax, the issue involved the denial of Input Tax Credit (ITC) to the assessee because the registration of the supplier had been cancelled retrospectively. The adjudicating authority had not verified the genuineness of the transaction at the supplier’s end before denying the ITC.The High Court of Calcutta considered the appeal filed by Biswajit Kundu challenging the...

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