Calcutta HC remands Rumki Biswas case, directs fresh review by appellate authority on willful intent to evade duty, highlighting factual considerations.
Calcutta High Court stops West Bengal State Tax audit against Niraj Kumar Jaiswal for 2022-23, citing completed CGST audit for the same period.
Explore the nuances of input tax credit under GST and its commercial expediency, drawing parallels with income tax jurisprudence and Supreme Court rulings.
Madras High Court stays further proceedings in Polyspin Pvt Ltd’s challenge to residual entry at Serial No. 453 of GST Rate Notification, citing ultra vires concerns.
West Bengal GST authorities deny transitional credit to real estate developers citing Supreme Court rulings. Learn the grounds for contesting these demands.
Calcutta High Court stays Section 148 notice for 2016-17 due to limitation issues and pending appeal. Jurisdictional conflicts lead to stay on further proceedings.
Calcutta High Court orders Customs to compensate petitioner for seized goods value. Analysis of illegal confiscation case and court’s directive.
In a judgment by the Calcutta High Court, the authority’s email directive to reverse input tax credit (ITC) due to the retrospective cancellation of a supplier’s GST registration was set aside. The court emphasized the need for a valid basis for cancellation, violation of natural justice, and directed the authority to remit the reversed amount within 10 days.
In an important judgement, the Hon’ble Calcutta High Court has asserted that the Appellate Authority cannot overstep the allegations made in the Show Cause Notice (SCN).
Discover the critical verdict by the Calcutta High Court that cash credit accounts cannot be provisionally attached, setting an essential legal precedent.
