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
Next Hearing
19th July 2024
Filing Number
WPA/18149/2024
Filing Date
12-07-2024
Registration No
WPA/18024/2024
Registration Date
12-07-2024
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
22nd May 2026
Nature of Disposal
Contested--DISPOSED
Acts & Sections
Petitioner(s)
M/S. INDORAMA INDIA PRIVATE LIMITED (FORMERLY, IRC AGROCHEMICAL PRIVATE LIMITED) ELINA DEY
Respondent(s)
THE STATE OF WEST BENGAL AND ORS.
Hearing History
Judge: HON'BLE JUSTICE SMITA DAS DE
NEW MOTION
URGENT MATTERS
URGENT MATTERS
URGENT MATTERS
MOTION - 8
| Date | Purpose |
|---|---|
| 19-07-2024 | NEW MOTION |
| 16-03-2026 | URGENT MATTERS |
| 25-02-2026 | URGENT MATTERS |
| 18-02-2026 | URGENT MATTERS |
| 01-09-2025 | MOTION - 8 |
Orders
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.
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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