2023 (12) TMI 739 - SCH - GST

Denial of Input Tax Credit (ITC) - requirements of Section 16(2) of GST / WBGST Act fulfilled or not - Failure of the supplier to pay GST to the government - High Court while allowing the petition of the assessee, directed the GST authorities to first proceed against the fourth respondent (supplier) and only under exceptional circumstance as clarified in the press release issued by the Central Board of Indirect Taxes and Customs (CBIC), then and then only proceedings can be initiated against the appellant. 2023 (8) TMI 174 - CALCUTTA HIGH COURT Held that - Having regard to the facts and circumstances of this case(s) and the extent of demand being on the lower side, we are not inclined to interfere in these matters in exercise of our powers under Article 136 of the Constitution of India. SLP of the revenue dismissed.

Summary

Title: Supreme Court of India dismisses Special Leave Petitions

Judges: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

Decision: Delay condoned. Special Leave Petitions dismissed due to lower demand. Pending applications disposed of.