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…













