2024 (11) TMI 1420

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.... For the for the State : Mr. A. Ray, Md. T.M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal. Mr. Anikit Kanodia, learned counsel appearing for the petitioners submits that the respondent No.1 has denied the input tax credit on invoices issued by various registered persons stating that since it was declared inward supply and availing ITC on such inward supply made from a person who is unregiste....

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....diligence have verified the genuineness and identity of the supplier in question. The supplier was very much existent at the time of transaction as there was physical movement of goods, the payment have been made through banking channels and both tax invoices were in possession of the petitioners. 3. Learned counsel appearing for the State submits that the abovementioned adjudicating order can ....