Calcutta High Court

Calcutta HC grants Bail to GST Defaulters in Fake GST Invoice Case

Sanjay Kumar Bhuwalka Vs Union of India (Calcutta High Court)

Sanjay Kumar Bhuwalka Vs UOI (Calcutta High Court) Calcutta High Court granted bail to the Alleged GST defaulters for alleged GST evasion by issuing  fake invoices. Mr. Moitra submits with regard to the statutory right of the petitioners to be released on bail with reference to provisions of Section 167 of the Code of Criminal Procedure...

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Lottery can be charged to GST under CGST Act, 2017: Calcutta HC

Teesta Distributors & Ors. Vs Union of India & Ors. (Calcutta High Court)

Teesta Distributors & Ors. Vs Union of India & Ors. (Calcutta High Court) The following issues have arisen for consideration:- i) Is lottery a ‘goods’ or an ‘actionable claim’? It has held that, a lottery is in essential a chance for a prize, the sale of a lottery ticket can only be a sale of […]...

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GST Confiscation proceedings with notice to driver of Vehicle is valid: HC

Jaspal Singh Vs Assistant Commissioner of State Tax (Calcutta High Court)

It appears that, the petitioner as the owner was well aware of the confiscation proceedings. At such proceedings, the petitioner did not appear either before the adjudicating authority or the appellate authority or before the Writ Court claiming that, the proceedings stand vitiated by lack of notice to the petitioner. The driver of the ve...

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Stock valuation method can be changed to compute Actual Income/loss

United Bank of India Vs CIT (Calcutta High Court)

United Bank of India Vs CIT (Calcutta High Court) The present accounting principle being followed by the bank is valuation of the closing stock on cost or market value whichever is lower. They want to apply this principle to the stock in trade acquired in the financial year i.e. 1984-85 prior to the assessment year […]...

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Payment of one-time fee to continue mining business: capital expenditure or revenue?

Principal commissioner of income tax Vs rungta mines ltd. (Calcutta High Court)

PCIT Vs Rungta Mines Ltd (Calcutta High Court) The legal issue that the Revenue seeks to assert is as to whether the payment of the net present value by an assessee engaged in mining for use of forest land for mining purpose would be a capital expenditure or a revenue expenditure. It is not in […]...

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Payment by Tenant for removal of Sub-Tenants from Property is Capital Expenditure

United Spirits Limited Vs Commissioner of Income Tax (Calcutta High Court)

United Spirits Limited Vs CIT (Calcutta High Court) The assessee contends that it was merely in possession of the premises. Litigation was continuing in this Court. They were allowed to retain possession of the premises, by the Court, on payment of occupation charges of Rs. 32,000/- per month. They say that they were not the […]...

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No service tax on Election Photo ID preparation under Photography Services

M/s. Webel Technology Ltd. Vs Commissioner of Service Tax (Calcutta High Court)

Ms. Webel Technology Ltd. Vs Commissioner of Service Tax (Calcutta High Court) Petitioner was awarded two contracts for preparation of Electoral Photo Identity Card (EPIC). The petitioner has suffered the impugned show-cause notice calling upon the petitioner to pay service tax as according to the department, the preparation of EPIC incl...

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GST: Calcutta HC transfers Appeal filed before wrong authority

Supersmelt Sponge Private Limited. Vs Superintendent, (Anti Evasion) (Calcutta High Court)

Supersmelt Sponge Private Limited. Vs Superintendent, (Anti Evasion), Central Tax, C.G.S.T., Commissionerate, Bolpur & Ors. (Calcutta High Court) It was submitted that, the appeal filed by the petitioner is before a wrong authority. The Additional Commissioner (Appeals), C.G.S.T. Commissionerate, Siliguri has jurisdiction over the sub...

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Additional Director of Directorate of Revenue Intelligence not entitled to invoke Section 124 of Customs Act, 1962

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

Navneet Kumar Vs.Union of India & Ors. (Calcutta High Court) Additional Director General of the Directorate of Revenue Intelligence has no jurisdiction to invoke the provisions of Section 124 of the Customs Act, 1962. A notice to show cause can be issued under Section 124 of the Act of 1962 by the persons named in […]...

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Calcutta High Court Grants stay on Service Tax Audit

M/s. Infinity BNKe Infocity Pvt. Ltd. Vs Union of India & Ors. (Calcutta High Court)

The petitioner seeks a declaration that sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by notification no. 23/24/ST dated December 25, 2014 is arbitrary and in conflict with provisions of Section 72A of the Finance Act, 1994. The petitioner also seeks a declaration that, the provisions of clause (k) of subsection (2...

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