Ranjan Sarkar V/s Assistant Commissioner of State Tax {HIGH COURT OF CALCUTTA}

Ranjan Sarkar V/s Assistant Commissioner of State Tax {HIGH COURT OF CALCUTTA} :Date of Order : 06-03-2024simplified explanation of the case and the court’s ruling in Ranjan Sarkar v. Assistant Commissioner of State Tax:Case Overview: Assessee: Ranjan Sarkar challenged the levy of interest under Section 50(3) of the West Bengal Goods and Services Tax Act, 2017 (WBGST Act) related to the wrongful availment and subsequent reversal of Input Tax Credit (ITC) without utilizing it. Issue: Whether interest under Section 50(3) of the...

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