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GST Refund Rejection Due to Section 16(4) Invalid Post Retrospective Section 16(5) Insertion
Case Law Details
- Case Name
- DYS Impex Private Limited Vs Assistant Commissioner of Revenue (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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DYS Impex Private Limited Vs Assistant Commissioner of Revenue (Calcutta High Court)
The Calcutta High Court has set aside an order denying a partial Goods and Services Tax (GST) refund to DYS Impex Private Limited, citing a failure by tax authorities to consider the retrospective application of Section 16(5) of the WBGST/CGST Act, 2017. The court has remanded the case back to the proper officer for re-adjudication, emphasizing the need to account for the extended deadline for Input Tax Credit (ITC) claims for specific financial years.
The dispute originated from an appeal fil...
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