Sep 18, 2025
Refund directed as no statutory mechanism existed under GST to adjust VAT-era collections
Case Details Case Title: Aparnaa Sarees Private Limited v. State of West Bengal & Ors. Court: Calcutta High Court Petition Number: R.V.W. 266 of 2024 with I.A. No. CAN 1 of 2024 in W.P.T.T. 60 of 2012 Date of Judgement: 14 January 2025 Category of Dispute: Refund under transition from VAT to GST regime Relevant Sections: Not specific to CGST/IGST Act since matter pertains to VAT refunds…