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Himangshu Kumar Ray, Advocate, B.sc. Ll.m.

Latest Posts by Himangshu Kumar Ray, Advocate, B.sc. Ll.m.

Calcutta HC Permits Manual GST Appeal Filing After Failed Online Upload Attempt

May 21, 2026 339 Views 0 comment Print

The Court directed the appellate authority to accept manual filing of Form GST APL-01 after the taxpayer could not upload the appeal electronically due to a technical glitch. Delay in filing was also condoned under the CGST Act.

HC quashed Section 148A(b) order as clear 7 days time to file reply not given

November 17, 2023 2682 Views 0 comment Print

Read the Calcutta High Court judgment in Pawan Kumar Sharma Vs Union of India, exposing procedural irregularities in the Income Tax Act Section 148A(b) order dated April 6, 2023.

GST Liability on Government Contract awarded in pre or post-GST regime

October 25, 2023 7923 Views 0 comment Print

Explore the Calcutta High Court’s judgment on a GST liability case involving government contracts. Understand the impact and implications of the ruling.

Calcutta HC set aside GST appellate order for lack of due process

October 19, 2023 1821 Views 0 comment Print

Calcutta High Court sets aside GST appellate order in Murtaza B Kaukawala vs. State of West Bengal, emphasizing natural justice principles. Detailed analysis and judgment included.

Calcutta HC Directs Consideration of Representation for Pre-GST and Post-GST Govt. Contract Tax Liability

October 2, 2023 1017 Views 0 comment Print

Calcutta High Court’s decision on GST tax liability for government contracts, both pre-GST and post-GST. Learn about relief and representation.

Calcutta HC’s interim Ruling on GST Tax Liability for Government Contracts

October 2, 2023 1338 Views 0 comment Print

Explore Calcutta High Court’s interim ruling addressing GST tax liability for government contracts and its impact on ongoing projects. Learn more

Calcutta High Court Quashes Section 148A(d) Order for Violation of Natural Justice Principles

June 21, 2023 1980 Views 0 comment Print

Read the full text of the judgment/order of the Calcutta High Court in the case of Winsome Highrise Pvt. Ltd. & Anr. vs. Union of India & Ors. The court quashes the impugned order under Section 148A(d) of the Income Tax Act, 1961, for violating principles of natural justice by denying the petitioner an opportunity for a personal hearing.

Shell Entities Purchase: Section 148A(d) order dismissed for Violation of Natural Justice

June 18, 2023 1347 Views 0 comment Print

Calcutta High Court in Rajesh Kumar Agarwal Vs Union of India and Ors. The appeal was filed against the order passed under Section 148A(d) of Income Tax Act, alleging violation of principles of natural justice. Court has remanded the matter back to Assessing Officer for fresh consideration.

Calcutta High Court Allows Filing of GST Appeal After Limitation Period

June 18, 2023 2103 Views 0 comment Print

Calcutta High Court in the case of Prabhu Dayal Jajoo vs Deputy Commissioner, State Tax allows filing of GST appeal after limitation period, considering recovery of certain sums of money from electronic cash ledger.

GST: Division Bench of Calcutta High Court Set aside the Adjudication order on facts

May 2, 2023 2562 Views 0 comment Print

Calcutta HC set aside the adjudication order on the facts and Circumstances subject to payment of further Rs. 1.00 lakh and lifted the bank attachment.

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