Pr. Commissioner CGST & CX Vs Agarwala’s Bitumex Private Limited
- Court:
- Appellate Tribunal
- Bench:
- Kolkata
- Date:
- August 19, 2026
- Type:
- Appeal
- Members:
- Sunil Kumar Singh, Bijoy Kumar Kar
Subject
Refund of Accumulated ITC Allowable Where Conditions of Section 16(2) Fulfilled, Toll Plaza Receipts Not Mandatory
Summary
The Appellate Tribunal dismissed the Revenue's appeals, thereby upholding the first Appellate Authority's decision to allow the refund of accumulated Input Tax Credit (ITC) to M/s. Agarwala’s Bitumex Private Limited. The Tribunal found that the respo…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. Since both the appeals bearing Nos APL/10/KLK/2026 and APL/14/KLK/2026 arise from the same lis and rev olve around substantially similar facts and questions of law, they are taken up together for disposal by a common order with the consent of the parties for the sake of convenience and to avoid multiplicity of proceedings. 2. The present appeals have bee…