Calcutta HC Interim Order: ITC Denial Amidst Supplier Insolvency

Lalwani Ferro Alloys ltd. Vs Assistant Commissioner CGST & high CX (Calcutta High Court)

Calcutta High Court’s Landmark Interim Order: Navigating ITC Denials Amidst Supplier Insolvency – A Detailed Analysis of Lalwani Ferro Alloys Ltd.

Introduction:

The intricate interplay between the Goods and Services Tax (GST) regime and the Insolvency and Bankruptcy Code (IBC) continues to be a fertile ground for legal disputes. In a significant interim order, the Calcutta High Court, in the case of M/s Lalwani Ferro Alloys Ltd. v. Assistant Commissioner, CGST &a

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