2024 (6) TMI 556

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....tan. For the State : Mr. T.M. Siddiqui Mr. Tanoy Chakraborty Mr. S. Sanyal. 1. The petitioners challenge the order dated 29th August 2023 issued under Section 73 (9) of the WBGST & CGST Act, 2017 (hereinafter referred to as the "said Act") in respect of the financial year 2017-18. It is the petitioners' case that the petitioner no. 1 had been served with a show cause notice dated 9th March 202....

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.... to the order passed under Section 73 (9) of the said Act submits that it would be apparent from the aforesaid that during filing of GSTR-3B for the financial year 2017-18, Input Tax Credit on Import of Goods amounting to Rs. 2.94 crores was inadvertently reported in all other ITC table [Table 4(A)(5)] of GSTR - 3B instead of reporting the same in ITC on Import of Goods table [Table 4(A)(1)]. The ....

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....espective parties and considered the materials on record. Admittedly, in this case there appears to be a bonafide error on the part of the petitioners which aspect has not been considered by the proper officer. However, without going into such issue and taking note of the fact that the consultant engaged by the petitioners had left the job without properly informing the petitioners as regards the ....