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 pres

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