2024 (3) TMI 782

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Mr. Subir Kumar Saha Mr. Dilip Kumar Agarwal ......for the State ORDER The issue involved in the present mater i.e. whether any interest can be levied under Section 50(3) of the West Bengal Goods and Service Tax Act 2017 in cases of wrong availment of Input of Tax Credit and reversal thereof, is no more res integra in view of Circular No. 192 /04/ 2023 - GST, dated 17.7.2023 and also the j....