Amar Iron Udyog Pvt. Ltd & Anr. Vs Union of India & Ors
Date: January 12, 2026
Subject Matter
Remand to Appellate Authority to Reconsider ITC Availment on Imports and Supplier Return Defaults
Summary
The High Court allowed the writ petition in part, setting aside the appellate authority's observation on excess Input Tax Credit (ITC) on imported goods and remanding the matter for reconsideration. The appellate authority is directed to re-evaluate…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This writ petition has been filed against an order dated April 21, 2025 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 whereby the petitioners’ appeal against an order dated April 30, 2024 passed under Section 73 of the said Act of 2017 has been dismissed. 2. Alleging, inter alia, short payment of…