Eastern Metec Private Limited vs. The State Of West Bengal And Ors.
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2025 ML Item No. 04 Ct.-05 Sayandeep Eastern Metec Pvt. Ltd. versus State of West Bengal & Ors.
Mr. Siddhartha Das Gupta Mr. Debabrata Das Mr. Souvik Guha ….For the petitioner Mr. Nilotpal Chatterjee Mr. Tanoy Chakraborty Mr. Saptak Sanyal …For the State
The petitioner is aggrieved by the failure on the part of the appellate authority to appropriately consider ITC available on Bank charges. According to the petitioner, the Bank by treating the petitioner as an unregistered tax payer has filed GSTR 1 on B to C basis (business to customer). This aspect was not considered appropriately by the proper officer. On appeal, the appellate authority also chose to ignore the same. In support of the aforesaid contention, the petitioner relies on the Bank statements and other supporting correspondences.
Though, Mr. Sanyal would object to placing reliance on above documents, having regard to the fact that the aforesaid documents had not been previously disclosed though copy thereof has been made over to Mr. Sanyal in Court today, I am of the view, having regard to the disclosure made by the petitioner in Court the order passed by the appellate authority needs to be re-visited. In view thereof, while setting aside the order dated 21st November, 2023, I direct the appellate authority to re-consider the appeal in the light of the fresh disclosure made by the petitioner. The consequential demand raised by the respondents in APL 04 dated 28th November, 2023 stands quashed.
The documents including the Bank statements and the relevant communications dated 30th December, 2019 and 4th October, 2018 are taken on record.
With the above observations and directions, the writ petition is disposed of.
(Raja Basu Chowdhury, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.