https://www.taxtmi.com/caselaws?id=776218 A revisional authority's acceptance of a quantified input tax credit under the West Bengal Value Added Tax Act, 2003 required the assessment to give effect to that admitted credit. Because the credit of Rs. 36,36,100 had not been granted in the assessment and the petitioners' computation had not been cross-verified below, the court treated the omission as one that could not be sustained on technical grounds. The petitioners were held entitled to the credit, and the matter was remanded to the assessing officer for a revised assessment order. en-us Fri, 01 Aug 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776218 A revisional authority's acceptance of a quantified input tax credit under the West Bengal Value Added Tax Act, 2003 required the assessment to give effect to that admitted credit. Because the credit of Rs. 36,36,100 had not been granted in the assessment and the petitioners' computation had not been cross-verified below, the court treated the omission as one that could not be sustained on technical grounds. The petitioners were held entitled to the credit, and the matter was remanded to the assessing officer for a revised assessment order. Case-Laws GST Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776218