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TMI Blog2024 (5) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment of West Bengal - the assessment order, which was the subject-matter of challenge in the writ petition can no longer survive. 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 - the respondent/department is directed to refund the 10% pre-deposit made by the appellant pursuant to the interim order granted by this Court within eight weeks from the date of receipt of server copy of this order. - HON BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND HON BLE MR. JUSTICE HIRANMAY BHATTACHARYYA Appearance:- For the appellant : Mr. Karan Talwar Ms. Anupa Banerjee. For the State: Mr. Anirban Ray, Ld. G.P. Md. T. M. Siddiqui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of Section 18(a) and (c) read with Rule 4 of the Goods and Services Tax Settlement of Fund Rules, 2017. 5. Further, it has been stated that the input tax credit, which is utilized for payment of SGST is transferred subsequently and appropriated to the respective State. Therefore, on utilization of input tax credit of IGST for payment of WBGST, tax has flown to the State of West Bengal. 6. We find from the affidavit-in-opposition that this averment has not been specifically dealt with. 7. Therefore, the learned counsel appearing for the State is directed to get specific written instructions from the appropriate authority of the department with regard to these averments/allegations made by the appellant. 8. Learned advocate for the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iated to the respective State and on utilization of input tax credit of I.G.S.T. for payment of W.B.G.S.T. has flown to the State of West Bengal. 5. The learned Government counsel has produced the written instructions given by the Deputy Commissioner, Revenue, Bowbazar Charge dated 26th April, 2024. This written instruction has been submitted by the Deputy Commissioner upon verification of the records kept in the database after furnishing the details in a tabulated format. 6. The following observations made by the concerned authority, which is quoted hereinbelow in verbatim for better appreciation:- Observation upon verification as mentioned in the above table. 1. Petitioner has availed IGST ITC in February 2018 to the tune of Rs. 1,50,53,2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ..@ state tax in accordance with the provisions of the respective State Goods and Services Tax Act, the amount collected as Integrated Tax shall stand reduced by an amount equal to the credit so utilized and shall be apportioned to the appropriate State Government and the Central Government shall transfer the amount so apportioned to the account of the appropriate State Government .. 8. Now in compliance with the order of the Hon ble High Court of Kolkata, upon a verification through the Information Systems Division, Directorate of Commercial Taxes, Government of West Bengal (As the proper officer does not have direct access to the relevant site) it is found that the amounts with respect to adjustment of SGST with IGST ITC mentioned in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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