ITC Not Allowable for Payments to Third Party Instead of Selling Dealer: Calcutta High Court

In a recent development, the West Bengal Taxation Tribunal has upheld the order passed by the tribunal in the case of Pacharia Exports Private Limited challenging the assessment order dated 27.06.2011. The case, titled W.P.T.T. 1 of 2023, involved a dispute between Pacharia Exports Private Limited and The Special Commissioner, Commercial Taxes, West Bengal & Ors. Background of the Case: The writ petitioner, Pacharia Exports Private Limited, raised two crucial…