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Calcutta High Court

HC restores GST registration & directs petitioner to pay GST dues

April 20, 2023 765 Views 0 comment Print

CGST authority concerned to restore the petitioner’s registration and open the portal for  a period of 15 days from date to enable the petitioner to make the payment of revenue due if any by the respondent authority concerned within 31st March, 2023.

Pass reasoned and speaking after giving an opportunity of hearing: HC

April 20, 2023 615 Views 0 comment Print

Dispose of representation of petitioner in accordance with law and by passing a reasoned and speaking after giving opportunity of hearing.

Transfer of Income Tax File: Provide Opportunity of Personal Hearing- HC

April 20, 2023 876 Views 0 comment Print

Provide relevant documents indicating basis for order of transfer of petitioner’s file and provide opportunity to file further objection : HC

HC dismisses Writ Petition against Section 148A notice as final order already been passed

April 20, 2023 1677 Views 0 comment Print

This is not a case where the petitioner has approached this writ court immediately after getting notice under Section 148A(b) of the Act or after passing the order under Section 148A(d) of the Act

GST payment in installment – HC directs appellant to apply to Commissioner

April 20, 2023 534 Views 0 comment Print

Petitioner prays for relief of granting installment in payment of revenue dues in question under the relevant provisions of GST Act

Provision of warranty allowable as agreement has in-built warranty clause

April 19, 2023 1062 Views 0 comment Print

Calcutta High Court held that Tribunal duly examined the terms and conditions of the agreement and found that warranty clause is in-built. Accordingly, provision of warranty is duly allowable.

Service Tax not leviable on Ocean Freight: Calcutta HC

April 19, 2023 972 Views 0 comment Print

LCL Logistix India Private Limited Vs Union Of India And ANR. (Calcutta High Court) This intra-Court appeal filed by the appellant/writ petitioner is directed against the order dated 19th January, 2017 in WP No.3 of 2017. In the said writ petition, the appellant had challenged the order passed by the Commissioner, Service Tax (ii), Commissionerate, […]

Income Tax Notices Issued on Non-Existing Company quashed

April 19, 2023 1206 Views 0 comment Print

Impugned notice is quashed as it was issued in the name of non-existing company in spite of revenue having notice & knowledge of non-existence of such Company.

Erroneous calculation of GST Refund claimed during transition phase – HC allows Filing of Fresh Calculations 

April 19, 2023 690 Views 0 comment Print

Sondeep Paul Vs Union of India & Ors. (Calcutta High Court) The writ petition has been filed alleging inaction of the West Bengal State Rural Development Agency (in short ‘WBSRDA’), which is an agency under the department of Panchayat and Rural Development. The petitioner is granted liberty to incorporate the State of West Bengal through […]

HC quashes perverse Section 148A(d) order as passed without application of mind

April 18, 2023 2934 Views 0 comment Print

Order under Section 148A(d) appears from record, is perverse and is in total non-application of mind and is liable to be quashed.

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