Calcutta HC Directs Fresh Consideration of Deferred GST ITC Claims U/s. 16(5)

Svaksha Distillery Limited & Anr. Vs Assistant Commissioner of WBGST (Calcutta High Court) Svaksha Distillery Limited and another (“the petitioners”) filed a writ petition challenging an order dated June 30, 2025, in which the Appellate Authority under Section 107 of the West Bengal Goods and Services Tax Act, 2017 (WB GST Act), rejected their request for rectification of an earlier order dated June 14, 2024. The rectification request was made under a notification dated October 8, 2024 issued by the Central Board of Indirect Taxes and Customs (CBIC) under Section 148 of the Act, allowi...