Sep 22, 2025
Disallowance of ITC quashed as Calcutta High Court held that retrospective amendment under Section 16(5) regularizes delayed returns filed up to 30th November 2021
Case Summary Case Title: Hiranmoy Dutta v. State of West Bengal & Ors.Court: High Court at Calcutta, Constitutional Writ Jurisdiction, Appellate SidePetition No.: WPA 13453 of 2024Date of Judgment: 06.03.2025Category of Dispute: Input Tax Credit (ITC) – Disallowance due to late filing of returnsRelevant Sections: Section 16(4), Section 16(5), Section 39, Section 73 of the CGST/WBGST Act, 2017;…