2025 (3) TMI 186

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..... demand for the period during which the eligibility certificate was not renewed or rejected, namely, 4.3.2015 to 31.3.2015 could be adjusted with the forwarded accumulated input tax credit? - HELD THAT:- The learned tribunal had rightly took into consideration the provisions of the West Bengal Value Added Tax Act and found that the rejection of the renewal of the eligibility certificate will render .....

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..... on dismissed.
T. S. SIVAGNANAM CHIEF JUSTICE AND CHAITALI CHATTERJEE (DAS), J. For the Appellant: Mr. Sandip Choraria, Mr. Rishav Manna. For the State: Mr. Anirban Ray, Mr. Tanoy Chakraborty, Mr. Saptak Sanyal. ORDER PER 1. This writ petition has been filed challenging the order passed by the West Bengal Taxation Tribunal (hereinafter referred to as "the Tribunal") dated 5.8.2024 in RN-0 .....

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..... adjusted with the forwarded accumulated input tax credit. The authorities after noting the facts concurrently held that the question of adjustment with the forwarded accumulated input tax credit cannot be considered because there is no provision under the West Bengal Value Added Tax Act, 2003 where input tax credit already carried forward to the next year can be brought back and adjusted with the .....

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..... ing that the output liability for the rejected period, namely, from 4.3.2015 to 31.3.2015 was to be paid by the writ petitioner within 30 days of such rejection in terms of Rule 180 of the said Rules and having not done so, the authorities were justified in demanding the same by passing the impugned order. 9. Thus, we find the petitioner has not made out any case for interference with the order p .....

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