Calcutta High Court held that the provisions of old regime of Section 148 of the Income Tax Act (including TOLA) cannot be applied to new regime applicable from 01.04.2021. Accordingly, impugned notices quashed being barred by limitation.
Learn about the Calcutta High Court’s decision regarding the applicability of the Limitation Act in filing GST appeals. Detailed analysis and implications discussed.
In a landmark ruling, the Calcutta High Court quashed a 200% penalty imposed for an expired e-way bill during goods export to Bangladesh, citing exceptional circumstances.
The Calcutta High Court rules that substantive changes cannot be made under Section 161 of the CGST Act, supporting the integrity of original orders and limiting rectification to apparent errors.
The Calcutta High Court quashes a prosecution report against a director in a liquor import case, highlighting legal nuances and implications for company liability.
Calcutta High Court sets aside GST DRC-01 for Eden Real Estates, citing violation of natural justice. The case emphasizes fair hearing rights.
Explore the judgment by Calcutta High Court in K. D. Gupta & Company vs Assistant Commissioner, addressing delay in filing appeal, export transaction tax implications, and penalty imposition.
Explore the Calcutta High Court’s groundbreaking decision in Mohammad Shamasher’s case, challenging Section 129 penalties for alleged GST violations. Detailed analysis, legal implications, and key takeaways revealed.
In a recent judgment, Calcutta High Court resolves a Customs dispute, allowing Dredging Corporation of India Limited a refund. The court analyzes the application of Customs Act provisions and questions of unjust enrichment.
Read the full text of the Calcutta High Courts judgment on Fairdeal Metals Limited vs. Asst. Commissioner. Analysis of the detention order, show cause notice, and penalty imposition.
