GST legal rulings issued by Calcutta High Court and GSTAT

Legal authorities in West Bengal have issued rulings regarding Goods and Services Tax (GST) demands. The Goods and Services Tax Appellate Tribunal (GSTAT) in Kolkata is considering an appeal by Zeneeda Information Technology Private Limited. The company is contesting a demand for excess input tax credit (ITC), interest, and penalties, arguing that the excess credit and applicable interest were reversed prior to the issuance of the demand notice.

Separately, the Calcutta High Court set aside a GST demand based on Rule 96(10) of the CGST/WBGST Rules. The court noted that the rule was unconditionally omitted without a saving clause. Citing Supreme Court precedent, the court observed that once a statutory provision is omitted without such a clause, it ceases to exist in law, and proceedings cannot be initiated or continued based on that provision.