The Calcutta High Court in M/s. Gargo Traders v. The Joint Commissioner, Commercial Taxes [WPA No. 1009 of 2022 dated June 12, 2023] set aside the order rejecting GST refund claim to the assessee by holding that supplier was registered on common portal when assessee entered into transaction, it was on later date that registration was cancelled from retrospective date and directed the Revenue Department to consider documents submitted by assessee substantiating genuineness of the transaction.
Source a2ztaxcorp
