Calcutta High Court

Purchasing dealer entitled to claim refund of excess CST paid

Commissioner of Commercial Taxes & Another Vs Tata Steel Limited & Others (Calcutta High Court)

Calcutta High Court held that purchasing dealer is entitled for concessional rate of tax as they have fulfilled the conditions in Section 8 of the Central Sales Tax Act, 1956 and the Form “C” declarations having been verified and found to be in order by the concerned authority of the State of West Bengal. Thus, purchasing dealer are e...

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Parameters on cessation of liability to be taxed u/s 41(1) of Income Tax Act

PCIT Vs Soorajmul Nagarmull (Calcutta High Court)

What are the parameters to consider the cessation of liability to be taxed u/s 41(1) of Income-tax Act,1961 and relation with limitation Act 1963?...

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Rejection of GST refund towards E-rickshaw – HC remand matter back to AO

R3 Enterprises And Anr Vs Deputy Commissioner of State Tax (Calcutta High Court)

R3 Enterprises and Anr Vs Deputy Commissioner of State Tax (Calcutta High Court) This application has been filed in connection with the main writ petition drawing attention of the court about a Circular dated 3rd August, 2022 being No. 179/11/2022-GST issued by the Government of India, Ministry of Finance and relying on such Circular peti...

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Rejection of GST registration revocation application without considering fact is unsustainable

Swarupa Ghosh Vs Assistant Commissioner of State Tax (Calcutta High Court)

Calcutta High Court held that rejection of an application for revocation of registration without considering the vital facts is a non-speaking order liable to be set aside....

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Any person aggrieved by decision can file an appeal under Section 107 of CGST Act, 2017

Mehndihasan Rahemtulla Hariyani Vs Deputy Commission of Revenue (Calcutta High Court)

Section 107 of CGST Act, 2017 makes it clear that any person aggrieved by any decision or order passed under Act may appeal to appellate authority within time limit prescribed in Statute....

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Blocking of electronic credit ledger is possible inspite of NIL or insufficient balance

Basanta Kumar Shaw Vs Assistant Commissioner of Revenue (Calcutta High Court)

Calcutta High Court held that provisions of rule 86A(1) of the Central Goods and Services Tax Rules, 2017 nowhere indicates that the electronic credit ledger should contain sufficient balance for the purpose of blocking. Electronic credit ledger can be blocked even if there is NIL or insufficient balance....

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Appeal against acquittal of accused in cheque bounce case can be filed only before HC

Todi Investors Vs Ashis Kr. Dutta & Anr. (Calcutta High Court)

Calcutta High Court held that appeal against acquittal of accused in a cheque bounce case can be filed only before High Court under Section 378(4) of CrPC and not before Sessions Court....

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Section 179: Tax Recovery from director only when tax cannot be recovered from Company

Raja Ram Dalmia Vs PCIT-1 (Calcutta High Court)

Raja Ram Dalmia Vs PCIT (Calcutta High Court) High Court held that department has to first initiate proceedings against the defaulting private limited company and upon failure in their attempt to recover the tax dues power under section 179 of the Act could have been invoked. On facts it is clear that no such attempt […]...

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Mere Charging of shareholder under PMLA cannot be a ground to attach property of Company

Shree Hanuman Cotton Mills Ltd. Vs Union of India (Calcutta High Court)

Charging of shareholder with crime under PMLA cannot be a ground to attach property of Company unless there is an allegation that property acquired by company was from proceeds of crime....

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Make West Bengal State Support for Industries Scheme, 2008 GST-compliant: HC

Emami Agrotech Ltd. Vs The State of West Bengal (Calcutta High Court)

HC directs Department of Industry to take requisite steps to make West Bengal State Support Industries Scheme, 2008 GST-compliant within a period of 16 weeks...

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