M/s. Gargo Traders v. Joint Commissioner, State Tax, West Bengal & Others
Calcutta High Court
INTRODUCTION
The dispute in M/s. Gargo Traders v. Joint Commissioner, State Tax, West Bengal & Others arose from the denial of Input Tax Credit (ITC) under the West Bengal Goods and Services Tax Act, 2017.
The petitioner, a registered taxable person, had claimed ITC on purchases made from Global Bitumen during the period 1 April 2018 to 31 March 2019. The purchases were supported by tax invoices, debit notes, e-Way Bills, transport documents and bank records evidencing payment of the purchase consideration together with GST.
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