9911796707
TMI Blog2024 (5) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... directed against the order dated 4th December, 2023 in W.P.A. 25725 of 2023, by which the writ petition, which was filed by the appellant challenging an assessment order passed under the W.B.G.S.T. Act, was dismissed on the ground that it is an appealable order. When the appeal was heard on 22nd December, 2023, the impugned assessment order in the writ petition was stayed subject to the condition that the appellant/assessee deposits 10% of the disputed tax within a time frame, which condition has been complied with. 2. Subsequently, the matter was heard at length and on 2nd April, 2024 the following order was passed:- 1. "We have heard the learned advocates for the parties. 2. The State/respondents have filed their affidavit-in-opposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearance on behalf of the State of Telangana. 9. We find that the stand taken by the State of Telangana would be very relevant for the purpose of adjudicating this appeal. 10. Therefore, we grant liberty to the learned advocate appearing for the appellant to serve full set of papers in this appeal petition including the affidavit-in-opposition filed by the State of West Bengal in the office of the learned Additional Advocate General for the State of Telangana so as to enable the State of Telangana to enter appearance in this proceeding. 11. Leave is granted to the respondent No. 2 viz. the private party to file its affidavit well before the next hearing date. List this matter on 30th April, 2024." 3. In terms of the directions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd raised by Mphasis Limited (Respondent 2) are included in it. Though no mention of the same is found in GSTR-2A (available in the server on a later date) for February 2018. 3. Petitioner did not avail any IGST ITC in March 2018 but he had IGST ITC to the tune of Rs. 1,31,45,290.00 from Mphasis Limited (Respondent 2) in his GSTR-2A (available in the server on a later date) though against Invoices 1Z11801869A AND 1Z11801870A both dated 31-03-2018. The No and date of the Invoices are different with respect to the original ones upon which petitioner has claimed ITC. 4. According to petitioner he has availed ITC IGST once only in February 2018 and also that his Telangana branch has availed no IGST ITC with respect to any of the Invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Commissioner, Revenue, Bowbazar Charge" 7. As could be seen from paragraph 8 of the above, the stand taken by the Department of Commercial Taxes, Government of West Bengal, the amount of Rs. 63,71,353/- has been transferred to the Government of West Bengal. 8. In such circumstances, the assessment order, which was the subject-matter of challenge in the writ petition can no longer survive. 9. For the above reasons, the appeal is allowed, the order passed in the writ petition is set aside and the writ petition is allowed and the impugned assessment order dated 21st August, 2023 is set aside. 10. In the light of the above, the respondent/department is directed to refund the 10% pre-deposit made by the appellant pursuant to the int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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