Factual Dispute Whether Appellant Reversed Wrongfully Availed GST ITC: Calcutta HC remands for...

The Calcutta High Court has remanded a GST ITC reversal case for re-adjudication due to a "factual dispute" on whether the appellant had indeed reversed the wrongfully availed Input Tax Credit (ITC). The court observed that the appellate authority's order lacked clarity on this crucial point. By sending the case back for a fresh hearing, the High Court aims to ensure a thorough factual reconciliation and a proper examination of the evidence, preventing an outcome based on incomplete information or procedural ambiguities.