2025 (3) TMI 186

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..... Rishav Manna. For the State: Mr. Anirban Ray, Mr. Tanoy Chakraborty, Mr. Saptak Sanyal. ORDER PER 1. This writ petition has been filed challenging the order passed by the West Bengal Taxation Tribunal (hereinafter referred to as "the Tribunal") dated 5.8.2024 in RN-01 of 2022. 2. We have heard the learned advocates for either of the parties. 3. The writ petitioner had challenged t....

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....hat the question of adjustment with the forwarded accumulated input tax credit cannot be considered because there is no provision under the West Bengal Value Added Tax Act, 2003 where input tax credit already carried forward to the next year can be brought back and adjusted with the output tax. 5. The learned tribunal tested the correctness of the orders passed by the assessing officer as affir....