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Calcutta High Court

Customs Broker cannot be penalised in violation of basic principles of natural justice

July 10, 2022 789 Views 0 comment Print

JKG associates Pvt. Ltd vs union of India & Ors (Calcutta High Court) Petitioner challenges the impugned action imposing the aforesaid penalty on the ground that the same is not sustainable for the reason of non-compliance of the formalities under Regulation 17 by which respondent Commissioner of Customs was required to issue a notice in […]

Recovery more than pre-deposit, based on order never served on petitioner, is illegal

July 9, 2022 1260 Views 0 comment Print

Recovery of demand more than statutory pre-deposit amount, on the basis of adjudication order, which was never served on the petitioner is declared as arbitrary and illegal

GST – Grant Personal Hearing Before Passing Order: Calcutta HC

July 7, 2022 1560 Views 0 comment Print

Suraj Singh Vs Assistant Commissioner (Calcutta High Court) GST: Calcutta High Court Directs Assistant Commissioner To Grant Personal Hearing Before Passing Order Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order passed by the Assistant Commissioner of State Tax, Asansol Charge, dated 9th March, 2022 on the […]

Alternative remedy not a bar to entertain writ petition if question of jurisdiction is involved

July 2, 2022 828 Views 0 comment Print

Imax Infrastructure Private Limited Vs Deputy Commissioner (Calcutta High Court) Mr. Ghosh also raised point of maintainability of the writ petition on the ground of availability of alternative remedy by way of an appellate forum but the same is not sustainable for the reason that it is a well settled principle that alternative remedy is […]

Assessment Order passed before Due Date of Submission of Documents violates Principle of Natural Justice

July 1, 2022 579 Views 0 comment Print

AO issued a notice dated 3.2.2022 by which petitioner was asked to furnish relevant documents on or before 10.02.2022 and without waiting for the response by the petitioner AO on 04.02.2022 passed the assessment order which is in violation of the principle of natural justice.

GST not exempt on interest component of EMI of Credit Card loan

June 30, 2022 32484 Views 0 comment Print

HC held that interest component of Equated Monthly Instalments (EMI) of loan, through credit card services by a bank, attracts payment of GST

HC directs CCIT to pass a reasoned and speaking order

June 28, 2022 747 Views 0 comment Print

Explore the Jamuna Transport vs Union of India case challenging an IT refund denial under Section 119(2)(b). Details on the petitioner’s claims, application for rectification, and the court’s directive.

GST: Power under section 67 can be exercised during the pendency of proceedings

June 28, 2022 1323 Views 0 comment Print

Explore the case of Adhunik Corporation Ltd vs Superintendent, CGST Act, with a detailed analysis of Section 83, provisional attachment, and the impact of concluded Section 67 proceedings.

Appeal on substantial question of law should not be dismissed on technical ground

June 27, 2022 1254 Views 0 comment Print

Explore the Calcutta High Court ruling on PCIT vs Organon, examining the delay condonation application. Legal insights, precedents, and implications for income tax appeals.

HC cannot be called upon to reexamine the facts or to re-appreciate the tenor & ambit of documents

June 27, 2022 528 Views 0 comment Print

HC held that this Court while exercising jurisdiction under Section 260A of the Income Tax Act cannot be called upon to reexamine the facts or to re-appreciate the tenor and ambit of the document which was placed before the Assessing Officer, CITA and more importantly the Tribunal has noted that the assessee has failed to establish the reimbursement which was pleaded by producing document despite opportunity being given at the appellate stage.

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