https://www.taxtmi.com/caselaws?id=775122 Calcutta HC dismissed a writ petition challenging reversal of Input Tax Credit (ITC) where petitioner's suppliers had their GST registrations subsequently cancelled. The petitioner argued reversal violated Section 16 provisions, but the court held that Section 74 empowers proper officers to determine wrongful ITC availment through fraud or misrepresentation, operating on different footing than Section 16. The court noted petitioner confused the scope of these provisions. Given the multi-tiered adjudicatory process under the Act, including appeals under Section 107 and further appeals to Appellate Tribunal, and considering disputed questions of fact involved, HC found it prudent to dismiss the writ petition without costs, directing petitioner to pursue statutory remedies before appellate authority which is competent to examine factual aspects. 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=775122 Calcutta HC dismissed a writ petition challenging reversal of Input Tax Credit (ITC) where petitioner's suppliers had their GST registrations subsequently cancelled. The petitioner argued reversal violated Section 16 provisions, but the court held that Section 74 empowers proper officers to determine wrongful ITC availment through fraud or misrepresentation, operating on different footing than Section 16. The court noted petitioner confused the scope of these provisions. Given the multi-tiered adjudicatory process under the Act, including appeals under Section 107 and further appeals to Appellate Tribunal, and considering disputed questions of fact involved, HC found it prudent to dismiss the writ petition without costs, directing petitioner to pursue statutory remedies before appellate authority which is competent to examine factual aspects. Case-Laws GST Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775122