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Calcutta High Court

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20% Pre-deposit for GST Appeal not includes Interest: Calcutta HC

April 20, 2024 246 Views 0 comment Print

Evergreen Construction appeals an interim order directing a 20% pre-deposit of disputed unpaid interest, citing GST Act provisions. Calcutta High Court clarifies the statute’s intent.

Goods seized cannot be released by invoking writ jurisdiction if no application filed for release of goods under GST

April 19, 2024 201 Views 0 comment Print

In Kanak Timber House v. Assistant Commissioner of Sales Tax, Calcutta High Court rules seized goods can’t be released via writ petition, invoking sub-section (6) of Section 67 CGST Act.

Calcutta High Court quashes Income Tax assessment order against deceased

April 18, 2024 390 Views 0 comment Print

Calcutta High Court quashes assessment order against deceased Satish Agarwal. Full text judgment included. Analysis and conclusion provided.

Section 40A(3): Calcutta HC allows cash Payments to Labourers Under Rs. 20,000

April 12, 2024 4176 Views 0 comment Print

Calcutta High Court ruling states payments by supervisors to individual labourers, each not exceeding Rs. 20,000, cannot be disallowed under Section 40A(3) of the Income Tax Act.

Enhancement of compensation without cross objection of claimants untenable: Calcutta HC

April 2, 2024 186 Views 0 comment Print

Calcutta High Court held that Held that there cannot be enhancement of compensation amount in an appeal filed by the insurance company challenging the compensation granted by the learned Tribunal in the absence of cross-objection of the claimants.

Adjournment for GST SCN Can’t be Combined with Other Proceedings

March 27, 2024 357 Views 0 comment Print

Learn how Calcutta High Court ruled on adjournment for Show Cause Notice proceedings under GST. Analysis of Pioneer Co-Operative case and implications discussed.

HC Upholds Deletion of Share Capital Addition Under Section 68

March 20, 2024 279 Views 0 comment Print

Read about the Calcutta High Court’s decision to uphold the deletion of share capital addition under Section 68 of the Income Tax Act, as identity, creditworthiness, and genuineness of transactions were established.

In Transfer pricing associated enterprises can be selected as a tested party: Calcutta HC

March 19, 2024 102 Views 0 comment Print

Calcutta High Court dismisses PCIT’s appeal, reaffirming that the least complex party should be the tested entity in transfer pricing transactions, citing relevant precedents.

Benefit under West Bengal State Support for Industries Scheme, 2008 duly admissible post GST: Calcutta HC

March 18, 2024 234 Views 0 comment Print

Read the detailed analysis of Adani Wilmar’s eligibility for incentives under West Bengal’s industrial scheme post GST, as per Calcutta High Court judgment.

Section 129 of CGST Act cannot be invoked when no intention to evade tax

March 18, 2024 540 Views 0 comment Print

Analysis of Tiwari Furniture Vs State of West Bengal: Court allows writ petition against detention under 129 GST due to tax already paid & Rule 138A compliance.

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April 2024