Calcutta High Court’s Division Bench ruled on a penalty under Section 129 for an expired e-way bill, reducing it to a notional amount after finding no intent to evade tax.
Learn about the recent judgment of Maa Amba Builders & Anr. vs Assistant Commissioner of Revenue by Calcutta High Court regarding expiry of e-way bills and penalties.
Read the detailed analysis of the High Court’s decision in Prem Chand Vs Assistant Commissioner of CGST And Central Excise, allowing condonation of delay in refund claim appeal and directing fresh consideration.
Calcutta High Court rules no interest on wrongfully availed but unutilized ITC, aligning with GST Circular No. 192/04/2023 and prior judgments.
Calcutta High Court rules on the necessity of personal hearing in GST adjudication, emphasizing adherence to natural justice principles.
Read the full text of the Calcutta High Courts judgment on Fairdeal Metals Limited vs. Asst. Commissioner. Analysis of the detention order, show cause notice, and penalty imposition.
Appellate authority passed the appellate order very first date of hearing only on one notice- Calcutta HC Set Aside Order for Violating Natural Justice
Calcutta High Court, highlighted importance of affording an opportunity of hearing as mandated by Section 75(4) of the WBGST/CGST Act. The court emphasized that the absence of compliance with this statutory mandate renders the order unsustainable.
Allahabad High Court’s ruling supported notion that absence of a specified date, time, or venue for personal hearing in notice renders order unsustainable.
Generation and quoting of Document Identification Number (DIN) on communications issued under GST by the officers of the Directorate to tax payers and other concerned persons.
