2025 (8) TMI 1289

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....aims to have been illegally recovered from the petitioner's cash ledger as would corroborate from the intimation provided to the petitioner on 8th December 2024. Upon going through the records, it would transpire that the petitioner has suffered an order under Section 73 of the WBGST /CGST Act, 2017 for the tax period 2018-19 on account of the petitioner's supplier / seller, in this case being the added respondents not correctly paying the Input Tax Credit and / or in not uploading the same in form GSTR - 1, for the relevant period. 2. Mr. Das, learned advocate appearing for the petitioner by drawing attention of this Court to the statement which is annexed at page 32 of the writ petition submits that the purchases made by the petitioner....

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.... fact that both Rs.5,65,020/- and Rs.91,908.18/- have already been paid by the BSNL, though he would contend that Rs. 5,56,020/- has been deposited by the BSNL for a different tax period, I am of the view that the BSNL having belatedly made payment of such sum in form GST 03 dated 21st March, 2025 as admitted by Mr. Ghosh, learned advocate for the BSNL in respect of supplies effected to the petitioner, BSNL should take appropriate steps to rectify the mistake unless the same has already been rectified. In this regard, the respondents are directed to assist BSNL. 6. Insofar as recovery of Rs.1,67,974/- from the petitioner's credit ledger is concerned, I am of the view that having regard to the peculiar facts noted hereinabove, the order p....