Calcutta HC held that Section 74 does not permit one show cause notice for multiple financial years and quashed the SCN and consequential order.
Calcutta HC dismissed the Revenue’s appeal after the remand report confirmed the disputed receipt was sale proceeds of investments, not an unsecured loan.
Calcutta High Court restored a delayed GST appeal, holding that sufficient cause and mandatory pre-deposit could not be ignored on limitation alone.
Calcutta HC held that the three-month delay in executing a PITNDPS detention order was justified by administrative procedures and required NOCs.
The Court ruled that, without a transfer application and parallel insolvency proceedings, shifting a winding-up case to NCLT was unwarranted.
High Court restrained tax recovery, holding the Section 154 order prima facie breached natural justice by withdrawing exemption without notice.
Calcutta High Court quashed the assessment, demand and penalty proceedings after holding that the assessee was denied a meaningful opportunity of hearing.
Calcutta High Court upheld tax additions after finding the assessee failed to explain excess stock, unaccounted purchases, and undisclosed payments.
Calcutta HC directed completion of liquidation of 32 banking companies within six months with periodic reporting to RBI.
Calcutta HC set aside a property attachment under Section 107 BNSS for non-compliance with notice requirements and lack of recorded reason to believe.
