https://www.taxtmi.com/caselaws?id=775125 Calcutta HC disposed of a writ petition concerning implementation of an Assistant Commissioner's order under Section 143 of WBGST/CGST Act, 2017 regarding inadmissible ITC. The petitioner's cenvat credit claim was allowed for Rs. 25,30,178 as ITC after deducting Rs. 14,454.65 from the original claim of Rs. 25,44,632.62. Since transitional cenvat credit of Rs. 1,98,870 for November 2017 was already credited in December 2017, the final allowable amount was Rs. 23,31,308. The court found authorities may have erroneously subtracted Rs. 1,98,870 from the allowable credit during implementation. HC directed respondents to credit Rs. 23,31,308 as cenvat credit ITC and Rs. 19,019.7 as SGST credit to petitioner's ledger if not already credited, after verifying the ledger. en-us Mon, 14 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775125 Calcutta HC disposed of a writ petition concerning implementation of an Assistant Commissioner's order under Section 143 of WBGST/CGST Act, 2017 regarding inadmissible ITC. The petitioner's cenvat credit claim was allowed for Rs. 25,30,178 as ITC after deducting Rs. 14,454.65 from the original claim of Rs. 25,44,632.62. Since transitional cenvat credit of Rs. 1,98,870 for November 2017 was already credited in December 2017, the final allowable amount was Rs. 23,31,308. The court found authorities may have erroneously subtracted Rs. 1,98,870 from the allowable credit during implementation. HC directed respondents to credit Rs. 23,31,308 as cenvat credit ITC and Rs. 19,019.7 as SGST credit to petitioner's ledger if not already credited, after verifying the ledger. Case-Laws GST Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775125