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Calcutta High Court

Transitional Credit allowed to be taken through GSTR-3B

Nodal Officer, Jt. Commissioner Vs Das Auto Centre (Calcutta High Court)

Nodal Officer, Jt. Commissioner Vs. Das Auto Centre (Calcutta High Court) Hon’ble Division Bench of the Hon’ble Calcutta High Court in the matter of Nodal Officer versus M/s. Das Auto CentreM.A.T. 552 of 2020 and others in its judgment dated 14.12.2021 has allowed claiming of transitional credit through GSTR-3B in cases where Form TRA...

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HC directs Customs Commissioner to consider representation of Appellant & Pass reasoned & speaking order

Carbon Resources Private Limited Vs The Prinicipal Commissioner of Customs (Port) & Anr. (Calcutta High Court)

Carbon Resources Private Limited Vs The Prinicipal Commissioner of Customs (Port) & Anr. (Calcutta High Court) Petitioners in this writ petition are aggrieved by inaction on the part of the respondents to dispose of their first representation dated December 26, 2020 being Annexure P3 to the writ petition as well as the second represen...

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Time limit commence from the date Assessee receives notice

Pradip Kumar Saha vs. Union of India & ors. (Calcutta High Court)

Pradip Kumar Saha vs. Union of India & ors. (Calcutta High Court) The case in hand is that the appellant came to know of the notice for the first time on 11.09.2021 at 14.19 hours and received the same by speed post but the appellant’s accountant entered the online portal to submit reply to the […]...

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Writ Petition challenging GST order not maintainable as Alternative Statutory Remedy available

Ram Prasad Ganga Prasad Vs Assistant Commissioner (Calcutta High Court)

Ram Prasad Ganga Prasad Vs Assistant Commissioner (Calcutta High Court) In this writ petition, petitioners have challenged the impugned order of adjudication dated 1st November, 2021 passed by the GST Authority concerned as appears at page 47 to the writ petition. Main ground of challenge of the impugned adjudication order by the petition...

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TDS on income accrued outside the territory for services rendered

PCIT Vs EIH Ltd. (Calcutta High Court)

Tribunal held the addition to be erroneous and has considered in detail the nature and expenses in respect of which the assessee was sought to be penalized for not deducting the tax deducted at sources, holding that these expenses were in respect of the income accrued outside the territory for services rendered. With this finding the said...

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HC quashes Custom order passed in violation of Principle of Natural Justice (No Cross-examine Opportunity)

Abhishek Gupta Vs Directorate of Revenue Intelligence (Calcutta High Court)

It is recorded that this court has set aside the impugned adjudication order only on the ground of violation of principle of natural justice and has not gone into the merits of the case itself....

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No Denial of ITC if transactions were genuine & supplier registration cancelled thereafter- HC

LGW Industries Limited & Ors. Vs Union of India & Ors. (Calcutta High Court)

LGW Industries Limited & Ors. Vs Union of India & Ors. (Calcutta High Court) 1. If all the purchases and transactions in question are genuine and supported by valid documents and transactions in question were made before the cancellation of registration of those suppliers and after taking into consideration the judgments of the Su...

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State Govt cannot deny genuine claim to purchase HSD oil at a concessional rate

M/s. Tata Steel Ltd. &

M/s. Tata Steel Ltd. & Anr Vs State of West Bengal & Ors. (Calcutta High Court) Facts- The main issue raised was whether petitioners/purchasing HSD oil dealers who have been denied a refund of excess tax by the Respondent State Government of West Bengal which was admittedly collected by it from the petitioners through the [&hellip...

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Section 48 of Arbitration Act not permits review on merits of dispute

EIG (Mauritius) Limited Vs McNally Bharat Engineering Company Limited (Calcutta High Court)

EIG (Mauritius) Limited Vs McNally Bharat Engineering Company Limited (Calcutta High Court) Facts- An application for enforcement of a foreign arbitral award dated 19th June 2020 and an addendum dated 26th October 2020 moved by the petitioner (i.e., EIG Mauritius) against the respondent (i.e., McNally Bharat Engineering Company Limited). ...

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HC deletes disallowance on Account of Slump Sale following its decision for earlier year

PCIT Vs Akzo Noble India Limited (Calcutta High Court)

PCIT Vs Akzo Noble India Limited (Calcutta High Court) Issue– Whether on the facts and in the circumstances of the case the Learned ITAT, Kolkata has erred in law in deleting the disallowance of sum of Rs.3.50 Crores and Rs.2.11 Crores for the assessment year 2006-07 and 2007-08 respectively on account of slump sale of […]...

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