High Court of Calcutta10 September 2026

Sumant Kumar Agarwal v. Commissioner of CGST & CX

For assessee

The ruling in brief

Where petitioner challenged reversal of input tax credit for delayed return filing and subsequently filed rectification application after retrospective insertion of Section 16(5) and 16(6) from 1 July 2017, with return filed within extended period and no revenue dispute on timing, rejection of appeal ignoring retrospective extension and rectification was perverse and orders were set aside

Provisions considered

Section 16, read with section 74, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Sumant Kumar Agarwal v. Commissioner of CGST & CX

The ruling in brief

Provisions considered

Sumant Kumar Agarwal v. Commissioner of CGST & CX

The ruling in brief

Provisions considered

Read the full analysis

Satyendra Singh v. L and T Technology Services Ltd

Jain Cement Udyog v. Union of India

PBS Traders v. Assistant State Tax Officer

Read the full analysis