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of <h1>Tax Credit Dispute: Appellant Challenges CGST and SGST Input Claims with Procedural Directives for State Responses</h1> The SC noted the appellant's contentions about input tax credit for CGST and SGST. The State of West Bengal failed to respond substantively. The court ... Input tax credit - utilization of input tax credit for payment of CGST and SGST - HELD THAT:- Liberty granted to the learned advocate appearing for the appellant to serve full set of papers in this appeal petition including the affidavit-in-opposition filed by the State of West Bengal in the office of the learned Additional Advocate General for the State of Telengana so as to enable the State of Telengana to enter appearance in this proceeding. Leave is granted to the respondent no.2 viz. the private party to file its affidavit well before the next hearing date - List this matter on 30th April, 2024. The appellant raised specific contentions regarding the utilization of input tax credit for payment of CGST and SGST. The State of West Bengal did not address these contentions in their affidavit-in-opposition. The court directed the State to provide specific instructions on the matter. The State of Telengana did not enter appearance, and the appellant was granted liberty to serve papers for their participation. The private party was given leave to file an affidavit before the next hearing on 30th April, 2024.
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