2024 (9) TMI 1146

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....n Talwar Ms. Anupa Banerjee, Mr. Shubhayan Chakraborty For the State: Mr. Anirban Ray, Ld. G.P. Mr. T. M. Siddiqui, Mr. Tanoy Chakraborty Mr. Saptak Sanyal For the Respondent No 2: Mr. Rahul Dhanuka Mr. Niraj Bahati Mr. Akash Sarkar ORDER 1. We have heard the learned advocates for the parties. 2. The State/respondents have filed their affidavit-in- opposition and the affidavit-in-re....

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....e. Therefore, on utilization of input tax credit of IGST for payment of WBGST, tax has flown to the State of West Bengal. 6. We find from the affidavit-in-opposition that this averment has not been specifically dealt with. 7. Therefore, the learned counsel appearing for the State is directed to get specific written instructions from the appropriate authority of the department with regard to ....