https://www.taxtmi.com/caselaws?id=774716 The Calcutta HC allowed the writ petition and intra-court appeal, setting aside the appellate authority's order dated 4th October 2024. The matter was remanded to the Assistant Commissioner, Central GST and Central Excise, Dinajpur Division for fresh adjudication. The court found factual disputes regarding wrongly availed ITC reversal that required resolution with the assessee given opportunity to reconcile defects. Since ITC was already reversed making the matter revenue neutral, no pre-deposit was required. The absence of interest levy indicated ITC reversal had occurred. en-us Tue, 08 Jul 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774716 The Calcutta HC allowed the writ petition and intra-court appeal, setting aside the appellate authority's order dated 4th October 2024. The matter was remanded to the Assistant Commissioner, Central GST and Central Excise, Dinajpur Division for fresh adjudication. The court found factual disputes regarding wrongly availed ITC reversal that required resolution with the assessee given opportunity to reconcile defects. Since ITC was already reversed making the matter revenue neutral, no pre-deposit was required. The absence of interest levy indicated ITC reversal had occurred. Case-Laws GST Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774716