Lokenath Construction Pvt Ltd vs. Revenue Government of West Bengal

Case Update: In the recent Lokenath Construction Pvt Ltd vs. Revenue Government of West Bengal case, the Hon’ble Calcutta High Court sets a precedent for GST practices, focusing on the need for due process before penalizing recipients over input tax credit discrepancies.

White and Brief Advocates and Solicitors highlights the ruling’s reaffirmation that input tax credit cannot be disallowed to a bonafide purchaser without proper inquiry qua the defaulting supplier. A critical reminder for all businesses to secure a robust legal defense against ITC mismatch notices.