High Court of Calcutta27 August 2026

Cart Infralog Ltd. v. Additional Commissioner

For assesseeRemanded

WPA NO. 16556 OF 2025

The ruling in brief

Where assessee proved possession of invoices, receipt of goods, and payment, denial of input tax credit solely due to supplier's default in GST deposit and non-reflection in GSTR-2A was unsustainable in absence of collusion, and department ought first to proceed against defaulting supplier, making impugned recovery from assessee without jurisdiction and liable to be quashed

Where notice invoking section 74 was issued for raising demand in respect of alleged ineligible or excess ITC for 2018-19 solely on bare assertions of fraud or wilful misstatement without particulars, and reply with supporting documents was not addressed, such notice was ex facie time-barred under section 73(10), recourse to extended limitation was without jurisdiction and proceedings were liable to be quashed

Provisions considered

Section 16, read with section 79, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017; Section 74, read with section 73, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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Cart Infralog Ltd. v. Additional Commissioner

The ruling in brief

Provisions considered

Cart Infralog Ltd. v. Additional Commissioner

The ruling in brief

Provisions considered

Read the full analysis

Satyendra Singh v. L and T Technology Services Ltd

PBS Traders v. Assistant State Tax Officer

Jain Cement Udyog v. Union of India

Read the full analysis