Calcutta HC Revalidated IGST Payment on Imports After Customs Report Exposes System Gap

Amar Iron Udyog Pvt. Ltd. & Anr. Vs Union of India & Ors. (Calcutta High Court) The Calcutta High Court examined a writ petition challenging an appellate order passed under Section 107 of the CGST/WBGST Act, 2017, which had dismissed the petitioners’ appeal against an adjudication order under Section 73. The adjudication order alleged short payment of output tax and excess availment of Input Tax Credit (ITC), particularly in relation to imports and the non-filing of returns by suppliers. A show cause notice under Section 73 had been issued alleging excess availment of ITC on import o...