Hooghly Motors Pvt. Ltd. Vs State of West Bengal & Ors
Date: December 21, 2025
Subject Matter
ITC Refund Allowed for Stereo Systems Used in E-Rickshaws Under Inverted Duty Structure
Summary
The High Court has allowed the writ petition, setting aside the Appellate Authority's order that rejected a refund claim. The Court found that the petitioner is eligible for a refund of unutilized Input Tax Credit (ITC) on 'stereo systems' used in e-…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This writ petition lays challenge to an order dated December 12, 2024 passed by the Appellate Authority under Section 107 of the WBGST-2017/CGST-2017, whereby the petitioner’s appeal against an order dated 11t h October, 2023 passed by the adjudicating authority/proper officer has been rejected. 2. By the order dated 11t h October, 2023, th…