Calcutta HC rules that Crescent Manufacturing Pvt. Ltd. must pay output tax for the disputed period, as input tax credit adjustment is not permitted under WBVAT Act.
Calcutta High Court allows delayed GST appeal in Eastern Impex case, directing appellate authority to hear appeal on merits, citing procedural error.
The Calcutta High Court stayed coercive action against R.K. Enterprise, citing Section 6(2)(b) of the CGST/WBGST Act, prohibiting parallel tax proceedings.
Calcutta High Court held that gratuity doesn’t form part of liquidation estate. Hence, entire dues of workers would not come under liquidation assets. Thus, writ dismissed and order directing payment of gratuity upheld.
Calcutta High Court allows GST relief to Syama Prasad Mookerjee Port due to data migration errors from the legacy system to the GST portal, requiring rectification.
Calcutta High Court orders refund of pre-GST VAT taxes under transitional provisions, directing authorities to process remaining refunds within 12 weeks.
Calcutta High Court allows rectification of ITC claims under amended Section 16(5) of WSBGST/CGST Act, citing new cut-off dates for GSTR-3B filing.
Calcutta High Court sets aside GST appeal dismissal due to delay, citing procedural lapses and judicial precedents. Read key case details and ruling summary.
Calcutta High Court orders GST authorities to grant AGP Enterprise a hearing before adjudication, citing procedural lapses in show-cause notice issuance.
Calcutta HC dismisses IT department’s appeal in CIT vs. Infinity Infotech, ruling reassessment cannot expand beyond recorded reasons under Section 147.
