Calcutta HC Sends Back GST ITC Dispute on Bank Charges for Fresh Review

Eastern Metec Pvt. Ltd Vs State of West Bengal & Ors (Calcutta High Court) The Calcutta High Court has directed the appellate GST authority to re-examine an appeal filed by Eastern Metec Pvt. Ltd., which claims a discrepancy in its Input Tax Credit (ITC) related to bank charges. The company contended that its bank mistakenly filed its GSTR-1 returns on a “business-to-customer” (B2C) basis, treating the company as an unregistered taxpayer. This error led to the company being denied the full ITC it was entitled to. During the court proceedings, the company presented new documents...