2024 (1) TMI 1515

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....Kumar Saha, Mr. Dilip Kumar Agarwal - For the State. Mr. Ratan Banbik, Mr. Bishwaraj Agarwal, Ms. Deepika Gupta - For the Respondent Nos. 4 and 6. ORDER The order of the Joint Commissioner, State Tax, Siliguri Circle, Siliguri dated 8th September, 2023 is under challenge in this writ petition. 2. By the order dated 8th September, 2023 the appellate authority held that at the time of av....

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....that the said supplier of the petitioner filed his return for the period of January to March, 2020 on 17th March, 2020. 5. He submits that the appellate authority did not take into consideration the return filed by the supplier of the petitioner for the period of January to March, 2020 while passing the order dated 8^th September, 2023. 6. Heard Mr. Agarwal, learned advocate appearing for th....

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....th September, 2023. 10. In the event petitioner approaches the appellate authority with the documents in support of his claim along with server copy of this order, the appellate authority shall re-visit the order dated 8^th September, 2023 only to the limited extent which pertains to ITC claimed in respect of supplier of the petitioner, namely, M/s. Tuhin Kanti Chowdhury for the relevant period....