ITC Reversal Requires Procedural Adherence: Calcutta HC

Hemraj Rice Mill & Anr. Vs Assistant Commissioner (Calcutta High Court) The Calcutta High Court, in its recent judgment (June 16, 2025) in the case of Hemraj Rice Mill & Anr. Vs. The Assistant Commissioner, CGST & CX, has delivered a significant ruling reinforcing the critical importance of procedural compliance by tax authorities, particularly concerning Input Tax Credit (ITC) reversals under GST. This decision, available as 2025 Taxo.online 1186, is a must-know for all tax professionals and businesses. Case Background: The petitioner, Hemraj Rice Mill, challenged an appellate o...