Executive circular cannot retrospectively curtail a vested statutory right to claim refund

Brief summary of the case

Court: Calcutta High Court
Number: WPA 27066 of 2024
Petitioner: M/s. Adani Wilmer Limited & Anr.
Respondent: Assistant Commissioner of State Tax & Ors
Date of decision: 25.02.2026
Judges: Honourable Justice Om Narayan Rai

Download M/s. Adani Wilmer Limited & Anr. Vs Assistant Commissioner of State Tax & Ors