M/S. INDORAMA INDIA PRIVATE LIMITED (FORMERLY, IRC AGROCHEMICAL PRIVATE LIMITED) ELINA DEY vs THE STATE OF WEST BENGAL AND ORS. — WPA/18024/2024
Case under West Bengal Goods and Services Tax Act, 2017 Section NA. Disposed: Contested--DISPOSED on 22nd May 2026.
CNR: WBCHCA0348102024
Filing Number
WPA/18149/2024
Filing Date
12-Jul-2024
Registration No
WPA/18024/2024
Registration Date
12-Jul-2024
Judge
Hon'ble Justice Smita Das De
Coram
Hon'ble Justice Smita Das De
Bench Type
Single Bench
Category
GROUP A (WRIT MATTERS) ( 1 )
Sub-Category
Miscellaneous ( 7 )
Judicial Branch
MANDAMUS SECTION
Decision Date
22-May-2026
Nature of Disposal
Contested--DISPOSED
Last updated 29-May-2026
Acts & Sections
Petitioner(s)
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1.M/S. INDORAMA INDIA PRIVATE LIMITED (FORMERLY, IRC AGROCHEMICAL PRIVATE LIMITED) ELINA DEY
Respondent(s)
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1.THE STATE OF WEST BENGAL AND ORS.
Case History
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Case disposedDisposed
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22-May-2026
Hon'ble Justice Smita Das DeView PDF
The High Court allowed Indorama India's writ petition challenging the appellate authority's rejection of its ₹72,31,368 GST refund claim for ocean freight on imports. The appellate authority had rejected the refund citing an illegible Bill of Lading that couldn't prove foreign shipping line usage. The court directed the appellate authority to reconsider the case afresh, permitting Indorama to submit a legible Bill of Lading copy and other supporting documents within one month, ensuring a fair merit-based review. This case analysis is maintained by casestatus.in based on publicly available court records.
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16-Mar-2026
Urgent Matters
Hon'ble Justice Om Narayan Rai
-
25-Feb-2026
Hon'ble Justice Om Narayan RaiView PDF
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25-Feb-2026
Urgent Matters
Hon'ble Justice Om Narayan Rai
-
18-Feb-2026
Hon'ble Justice Om Narayan RaiView PDF
-
18-Feb-2026
Urgent Matters
Hon'ble Justice Om Narayan Rai
-
10-Feb-2026
Hon'ble Justice Om Narayan RaiView PDF
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01-Sep-2025
Motion - 8
Hon'ble Justice Raja Basu Chowdhury
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04-Aug-2025
Motion - 8
Hon'ble Justice Raja Basu Chowdhury
-
07-Jul-2025
Motion - 8
Hon'ble Justice Raja Basu Chowdhury
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09-Jun-2025
Motion - 8
Hon'ble Justice Raja Basu Chowdhury
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07-Oct-2024
Motion (Group IV)
Hon'ble Justice Raja Basu Chowdhury
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09-Sep-2024
Hon'ble Justice Raja Basu ChowdhuryView PDF
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02-Sep-2024
Motion (Group IV)
Hon'ble Justice Raja Basu Chowdhury
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05-Aug-2024
Motion 2
Hon'ble Justice Raja Basu Chowdhury
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01-Aug-2024
Motion 3
Hon'ble Justice Raja Basu Chowdhury
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31-Jul-2024
Motion 3
Hon'ble Justice Raja Basu Chowdhury
-
30-Jul-2024
Motion 3
Hon'ble Justice Raja Basu Chowdhury
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29-Jul-2024
Motion 3
Hon'ble Justice Raja Basu Chowdhury
-
26-Jul-2024
Motion 3
Hon'ble Justice Raja Basu Chowdhury
-
25-Jul-2024
Motion 3
Hon'ble Justice Raja Basu Chowdhury
-
24-Jul-2024
Motion 3
Hon'ble Justice Raja Basu Chowdhury
-
23-Jul-2024
Motion 3
Hon'ble Justice Raja Basu Chowdhury
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22-Jul-2024
Motion 3
Hon'ble Justice Raja Basu Chowdhury
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19-Jul-2024
First hearing
Initial hearing scheduled
-
12-Jul-2024
Case filed
Registration No. WPA/18024/2024
The High Court allowed Indorama India's writ petition challenging the appellate authority's rejection of its ₹72,31,368 GST refund claim for ocean freight on imports. The appellate authority had rejected the refund citing an illegible Bill of Lading that couldn't prove foreign shipping line usage. The court directed the appellate authority to reconsider the case afresh, permitting Indorama to submit a legible Bill of Lading copy and other supporting documents within one month, ensuring a fair merit-based review. This case analysis is maintained by casestatus.in based on publicly available court records.
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