Adani Wilmar Limited & Anr. Vs Assistant Commissioner of State Tax & Ors
Date: February 24, 2026
Subject Matter
Circulars Cannot Retrospectively Curtail Accrued Right to GST Refund for Inverted Duty Structure
Summary
The writ petition is allowed , setting aside the orders rejecting the petitioner's refund application for unutilised Input Tax Credit (ITC) due to inverted duty structure. The High Court held that clarificatory circulars cannot be applied retrospecti…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This writ petition assails an order in appeal dated May 11, 2024 passed by the appellate authority under Section 107 of the West Bengal Goods and Services Tax, 2017/Central Goods and Services Tax, 2017 (hereafter “the said Act of 2017”). 2. The petitioner no.1 (hereafter “the petitioner”) is a supplier of certain goods including edible oil.…