#section 16(5)

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Matter remanded as appellate authority failed to consider Section 16(5) compliance and wrongly classified ITC dispute under Section 74 instead of Section 73

Case Summary Case Title: GJK Shellex India Private Limited v. State of West Bengal & Ors.Court: High Court at Calcutta, Constitutional Writ Jurisdiction, Appellate SidePetition No.: WPA 612 of 2025Date of Judgment: 05 March 2025Category of Dispute: Input Tax Credit (ITC) – Wrong availment and treatment under Section 73 vs. Section 74Relevant Sections: Sections 16(2), 16(5), 73, 74, and 107 of the…

Matter remanded as appellate authority failed to consider Section 16(5) compliance and wrongly classified ITC dispute under Section 74 instead of Section 73