Refund of Pre-GST VAT Taxes Ordered by Calcutta High Court

Aparnaa Sarees Private Limited Vs State of West Bengal & Ors. (Calcutta High Court) In the case of Aparnaa Sarees Private Limited vs. State of West Bengal & Ors., the Calcutta High Court reviewed an earlier judgment concerning the refund of taxes collected during the VAT regime. The petitioner sought modification of the 2013 order, highlighting that a portion of the refundable amount was adjusted against VAT payments, while the remaining amount was left unprocessed after the implementation of the GST regime. The absence of a mechanism to refund pre-GST taxes post-GST rollout formed the...