Sanchita Kundu & Another v. The Assistant Commissioner of State Tax & Others

INTRODUCTION

The case of Sanchita Kundu & Another v. The Assistant Commissioner of State Tax & Others concerns the denial of Input Tax Credit (ITC) on the ground that the GST registrations of the suppliers from whom the petitioners had purchased goods were subsequently cancelled with retrospective effect.

The adjudicating authority denied ITC by order dated 27.12.2021, along with interest and penalty under the GST Act. Consequential recovery proceedings under Section 79(1)(c) of the WBGST Act were also initiated.