Calcutta HC Directs Verification of VAT ITC Documents, Fresh Review Ordered

ALD Automotive Private Limited Vs Sales Tax Officer (Calcutta High Court) Calcutta High Court has directed the West Bengal Commercial Taxes Appellate and Revisional Board to conduct a fresh review of ALD Automotive Private Limited’s input tax credit (ITC) disallowance under the Value Added Tax (VAT) Act. This order comes after the court heard a writ petition challenging a previous order by the West Bengal Taxation Tribunal, which had upheld the disallowance. The case originated from a best-of-judgment assessment issued by the assessing authority against ALD Automotive. Subsequent appeals...