GST Appellate Authority Ignored ITC Claim Based on Bank Misclassification: Calcutta HC orders Authority to Reconsider Appeal

The Calcutta High Court has ordered a GST Appellate Authority to "reconsider an appeal" where it had "ignored an ITC (Input Tax Credit) claim" based on a bank misclassification. The court's decision provides relief to a taxpayer whose legitimate ITC claim was denied due to a clerical or technical error. The ruling emphasizes that the appellate authority must give due consideration to all evidence, including a valid bank statement, and cannot reject a claim based on a mere misclassification, thereby upholding the principle of fairness and a taxpayer's right to claim eligible credits.