Suncraft Energy Private Limited and another Vs. The Assistant Commissioner

The dispute in Suncraft Energy Pvt. Ltd. v. Assistant Commissioner, State Tax arose from the reversal of Input Tax Credit (ITC) claimed by the appellant under the West Bengal Goods and Services Tax Act, 2017.

The appellant had purchased goods from registered suppliers, received valid tax invoices, paid the purchase consideration along with GST, and claimed ITC in its GST returns. During departmental scrutiny, however, it was noticed that certain invoices were not reflected in GSTR-2A. On this basis, the Proper Officer reversed the ITC amounting to ₹6,50,511, together with interest and penalty, on the assumption that the statutory conditions for availing ITC had not been fulfilled.