Calcutta High Court

Rule 36(4) of CGST Rules Challenged before Calcutta HC

M/s. LGW Industries Limited & anr. Vs Union of India & ors. (Calcutta High Court)

Rule 36(4) of the CGST Rules/WBGST Rules drawing its power from Section 43A(4) of the CGST Act/WBGST Act, which is yet to be notified, restricts ITC available to a buyer of goods or services to a maximum of  10% on the basis of the details of outward supplies furnished by the supplier of goods or […]...

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PIL challenging constitution of AAR – HC issues Notice to Government

Rajendra Kumar Duggar Vs Union of India & Ors. (Calcutta High Court)

Rajendra Kumar Duggar Vs Union of India & Ors. (Calcutta High Court) Hon’ble Calcutta High Court has issued notice to Centre and State Government in a PIL filed by CA Rajendra Kumar Duggar wherein the petitioner has challenged the constitution of the Authority of Advance Ruling and Appellate Authority for Advance Ruling constituted ...

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Notice issued in challenge to constitutional validity & vires of 16(4) of CGST Act 2017/WBGST Act 2017 by Calcutta HC

Rainbow Infrastructure Private Limited & Anr Vs Assistant Commissioner (Calcutta High Court)

Rainbow Infrastructure Private Limited & Anr Vs Assistant Commissioner (Calcutta High Court) Hon’ble Calcutta High Court has issued notice to Centre and State Government in the matter of Latika Ghosh Vs ACST, Raiganj Charge & others, W.P. A. No. 7272  of 2020, in the matter of Rainbow Infrastructure Pvt. Ltd. Vs. ACST, Barrackp...

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Section 215 of the IBC, 2016 is not mandatory: HC

Univalue Projects Pvt. Ltd. Vs Union of India & Ors. (Calcutta High Court)

Univalue Projects Pvt. Ltd. Vs Union of India & Ors. (Calcutta High Court) a) The NCLT has acted without jurisdiction and exceeded its jurisdiction that is limited within the four corners of Section 424 of the CA, 2013 by passing the impugned order in violation of Section 7(3)(a) of the IBC, 2016. Furthermore, the impugned […]...

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HC allows to Make Copies of Seized Documents | Section 67(5) | CGST Act 2017

J. S. Pigments Private Ltd. Vs. State of West Bengal & Ors. (Calcutta High Court)

Calcutta High Court Allowed the Petitioner to Approach the Authorities to Make Copies of Seized Documents under Section 67(5) of the CGST Act, 2017 and Reply to Show Cause Notice thereafter....

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Transitional ITC Credit on stock claimable within three years: HC

Subhas & Company Vs Commissioner of CGST (Calcutta High Court)

Whether the petitioner is entitled to get an opportunity to file the declaration in CGST TRAN –2 in order to be allowed to take transitional Credit on account of inputs held in stock as on the appointed date?...

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Section 80HHC Exchange Rate Fluctuations is Export Turnover 

J.P. Khaitan Vs Mr. Debasish Chowdhury (Calcutta High Court)

The issue under consideration is whether extra realization made in rupees for export sale proceeds in foreign exchange due to adverse exchange rate of rupee would be part of the export turnover in the year of receipt and qualify it for deduction u/s Section 80-HHC ?...

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Delay due to utter failure or negligence of department cannot be condoned

CIT TDS Vs Vodafone East Ltd. (Calcutta High Court)

There is a delay of 586 days in filing the appeal for which no explanation was offered. even if some explanation was offered, we could have exercised our discretion. In this case, condonation of the delay would amount to condoning the utter failure or negligence on the part of the department to take steps with regard to this appeal....

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Covid 19- HC stays Bank account attachment subject to Rs. 5 Lakh setting apart for Taxes

Niyasha Barman Vs ITO (Calcutta High Court)

Niyasha Barman Vs ITO (Calcutta High Court) There subsists an order dated March 20, 2020 passed by the Hon’ble Supreme Court directing the revenue authorities not to initiate any recovery proceedings during the subsistence of the COVID-19 pandemic. In my view, interest of justice would be subserved by directing the banks of the petition...

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HC dismisses Section 263 notice on the ground of Limitation

PCIT Vs Prince Water House (Calcutta High Court)

PCIT Vs Prince Water House (Calcutta High Court) Order dated 23.03.2015 passed by the AO giving effect to the directions of the tribunal dated 04.03.2014 (passed u/s 254 r.w.s 143(3) of the Act) did not deal with the issue of allowability of premium on account of Accountants Risk Policy. The show cause notice u/s 263 […]...

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