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2022 (10) TMI 462 - CALCUTTA HIGH COURTConstitutional Validity of Section 16(2) (c) of the CGST Act/WBGST Act - denial of input tax credit, where the purchasers are proved to be collusive and in the nature of sham transaction - HELD THAT:- The only reason for declining the input tax credit was on the ground that the selling dealers’ registration was cancelled with retrospective effect. Be that as it may, the larger relief sought for by the respondents/writ petitioners mainly writ of declaration has not been granted by the learned Single Judge. The respondents/writ petitioners are not on appeal as against the said finding. The directions issued by the learned Single Judge were not only in the interest of the respondents/writ petitioners, but also would safeguard the interest of the revenue - matter has been sent back to the appellant authority to enable verification of documents, correspondences exchanged between the Department and the writ petitioner which have been referred to as memos, it is found that the actual adjudication of the dispute has not taken place which is required to be done before an order is passed either accepting or denying the input tax credit. Appeal dismissed with a direction to the respondents/writ petitioners to submit one more set of documents which they seek to rely upon to the concerned appellant authority within a period of two weeks from the date of receipt of the server copy of this order and on receipt of these documents.
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