clearances
but conceal material facts, namely that: the purported
"inputs" were not inputs under Rule 2(k); goods were sent to
job-workers ... perused the appeal records,
judicial precedents cited, examined the Appellants
comparative data sheets from purchase of Coils to again
resending it back to the same
The State Of West Bengal vs Baishakhi Bhattacharyya (Chatterjee) on 3 April, 2025
Author: Sanjay
dustbin
will have some specific functions as are mentioned in the data sheet. In
paragraph 8 there is an allegation that complainant had made payment ... complainant had not received the input credit of GST amount.
In paragraph 11, it is admitted that dustbin was not properly installed for
which correspondence
have struggled to regulate the history sheet system by providing court review for individuals objecting to their history sheet designation and by limiting police discretion ... history sheets and to keep the history sheeters on surveillance depending on the circumstances, can it be said that opening of history sheet or continuing
admitted that he had availed fraudulent Input Tax Credit of Rs.67.47 crores and passed on Input Tax Credit of Rs.63.57 crores ... accused persons. Further, it is averred in the complaint that the data of these fraudulent transactions is contained in a google drive, maintained
admitted that he had availed fraudulent Input Tax Credit of Rs.67.47 crores and passed on Input Tax Credit of Rs.63.57 crores ... accused persons. Further, it is averred in the complaint that the data of these fraudulent transactions is contained in a google drive, maintained
availed ineligible Input Tax Credit of GST amounting to Rs. 31.18 crores from 17 fake firms. The complaint contains verification of data analysis, financial analysis ... purpose of his prosecution and punishment. A copy of the complaint/charge-sheet dated 14.11.2024 is appended with supplementary affidavit dated 22.01.2025 filed on behalf
details of ten firms with respective availed input tax credit and passed on input tax credit, is contained in para 28 of the complaint.
Similarly ... details of the twelve firms with respective availed input tax credit and passed on input tax credit is contained in para 31 of the complaint
accounting. Moreover,
only the calculation sheet has been filed by the parties
on the basis of their inputs on their understanding of the
terms ... relates to input data, has not
been seriously disputed by the appellant. As held above
the appellant had never disputed the statistical data
furnished
accounting. Moreover, only
the calculation sheet has been filed by the parties on the
basis of their inputs on their understanding of the terms ... relates to input
data, has not been seriously disputed by the appellant. As
held above the appellant had never disputed the statistical
data furnished
