Calcutta HC Dismisses Writ on Denied ITC, Advises Appellate Remedy

Jyoti Tar Products Private Limited & Anr. Vs Deputy Commissioner (Calcutta High Court) Calcutta High Court dismissed the writ petition filed by Jyoti Tar Products Private Limited, challenging the denial of Input Tax Credit (ITC) under the Central and West Bengal Goods and Services Tax (GST) Acts for the financial year 2018-19. The dispute arose from the Deputy Commissioner of State Tax rejecting ITC claims on invoices issued by suppliers deemed non-existent or unregistered at the time of verification. The petitioner contended that the transactions were genuine, as payments were made throug...