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GST Appeal Remanded Due to Lack of Reasons in Appellate Order
Case Law Details
- Case Name
- Laxmi Ghosh Vs State of West Bengal & Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Laxmi Ghosh Vs State of West Bengal & Ors. (Calcutta High Court)
Summary: The case concerns a challenge to an order dated 25 June 2025 issued by the Appellate Authority under Section 107 of the WBGST/CGST Act, 2017. The petitioner had appealed against an earlier order dated 19 April 2024 passed under Section 73 of the same legislation. The petitioner’s case is that she failed to claim Input Tax Credit (ITC) on IGST for the months of May, June and July 2018 when filing monthly GSTR-3B returns. This omission was later noticed, and the ITC was claimed in the annual return filed in Form GSTR...





