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Calcutta HC Quashes GST Order for Ignoring GSTR-3B & GSTR-9 Data on ITC Reversal
Case Law Details
- Case Name
- Shine Pharmaceuticals Ltd Vs Joint Commissioner of Revenue (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Shine Pharmaceuticals Ltd Vs Joint Commissioner of Revenue (Calcutta High Court)
The writ petition before the Calcutta High Court challenged an appellate order dated 28 March 2025 passed under Section 107 of the West Bengal GST Act, 2017 / CGST Act, 2017. The appellate order had modified an adjudication order dated 16 January 2024 passed under Section 73 of the Act.
The proceedings originated from a show cause notice issued to the petitioner under Section 73, proposing tax liability on three counts: excess availment of Input Tax Credit (ITC), ITC liable for reversal, and short...



