Calcutta High Court condoned delay in GST appeal by Kamala Stores, citing S.K. Chakraborty precedent and directing appellate authority to hear case on merits.
Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods within four days.
Calcutta HC upholds ITAT ruling, stating AO exceeded jurisdiction in Weilburger Coatings case by assessing beyond limited scrutiny scope. Appeal dismissed.
Calcutta High Court rules that withholding sensitive information during search and seizure does not violate natural justice. Case disposed of accordingly.
Calcutta HC quashes GST show-cause notice, ruling authorities must consider pre-SCN replies before issuing notices under Section 74 of the CGST Act.
Calcutta High Court stays Section 148 notice issued by jurisdictional assessing officer citing procedural non-compliance with Section 151A and faceless assessment rules.
Calcutta High Court stays Section 148 notice citing procedural irregularities under Section 151A and faceless assessment rules. Further steps on the notice halted.
Calcutta HC ruling clarifies that retrospective cancellation of suppliers’ GST registration does not invalidate recipient’s claim to Input Tax Credit (ITC).
Calcutta HC quashes GST demand order for failing to grant personal hearing, directing the authority to provide a fresh hearing before passing the order.
Calcutta HC condones 5-day delay in GST appeal filing, acknowledging illness and pre-deposit as proof of bonafide intention. Appeal directed for hearing on merits.
