VAT ITC Disallowance: Calcutta HC directs WB Commercial Tax Board for Verification of Documents including Original Tax Invoice and Fresh Consideration of Issues

Calcutta High Court directed the West Bengal Commercial Tax Board to verify documents, including original tax invoices, and conduct a fresh consideration of issues related to VAT Input Tax Credit (ITC) disallowance. The court's order suggests that the initial disallowance may have been based on incomplete information or procedural lapses.