Issue of Irregular GST ITC: Calcutta HC dismissed Petition being not maintainable

The Calcutta High Court has dismissed a petition on the "issue of irregular GST ITC," ruling that it is "not maintainable." The court's decision clarifies the limits of its powers. The ruling reinforces the principle that a High Court cannot become a fact-finding authority in a tax dispute. The court has directed the petitioner to approach the appropriate authority.