HC Criticizes Appellate Authority for Overlooking Petitioner’s Documentation

Shiva Chemicals & Anr. Vs Assistant Commissioner of Revenue (Calcutta High Court) The case of Shiva Chemicals & Anr. Vs Assistant Commissioner of Revenue presented a significant legal challenge concerning the denial of Input Tax Credit (ITC) under the WBGST/CGST Act, 2017. This judgment from the Calcutta High Court scrutinizes the validity of the ITC claims and the procedural compliance by the petitioner, offering crucial insights into GST law and its implications for businesses. 1. Background and Context The writ petition was filed challenging the order dated April 13, 2022, under Sec...