Stereo System Held Input for E-Rickshaw, GST Refund Allowed To Manufacturer

Hooghly Motors Pvt. Ltd. Vs State of West Bengal & Ors. (Calcutta High Court) The Calcutta High Court disposed of a writ petition challenging the rejection of a GST refund claim relating to unutilised input tax credit (ITC) under the West Bengal GST Act, 2017 and the CGST Act, 2017. The petitioner had assailed an appellate order dated 12 December 2024 which upheld an adjudication order dated 11 October 2023 rejecting a refund of ₹8,94,583. The core dispute was whether a “stereo system” installed in e-rickshaws qualifies as an “input” and whether the ITC on its purchase is refunda...