The GSTAT, Kolkata Bench in Pr. Commissioner, CGST & CX, Siliguri Commissionerate v. M/s Agarwala’s Bitumex Private Limited [Appeal Nos. APL/10/KLK/2026 and APL/14/KLK/2026 dated August 20, 2026] dismissed the appeals filed by the Revenue against the orders of the First Appellate Authority allowing refund of accumulated Input Tax Credit (“ITC”) of Rs. 39.07 lakhs (approx.) to an exporter, and held that toll plaza receipts are not a mandatory requirement for availing ITC, that there is no provision in the GST law requiring goods to necessarily move from the registered place of the supplier in a Bill To–Ship To transaction, that the recipient is not liable for any irregularity committed by second-line suppliers with whom it has no connection, and that fresh grounds and evidence not forming part of the Show Cause Notice cannot be introduced for the first time before the Tribunal in view of Rule 45(1) of the GSTAT (Procedure) Rules, 2025 and Rule 112(1) of the Central Goods and Services Tax Rules, 2017.
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