High Court Overturns Tax Assessment for Misuse of IGST Credit to Pay SGST, Allowing Appeal and Granting Writ Petition.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of assessment order - Utilization of Input Tax Credit - Upon review, it was found that the appellant had indeed utilized IGST credit for the payment of SGST liabilities, resulting in the transfer of tax to the State of West Bengal. The Deputy Commissioner confirmed the transfer of the IGST credit amount to the Government of West Bengal. - Considering the findings, the High Court concluded that the assessment order challenged in the writ petition could not be sustained. Therefore, the appeal was allowed, and the writ petition was granted, setting aside the impugned assessment order.....