Calcutta High Court quashes IT notice against Tinplate Company, citing change of opinion in assessing officer approach. Detailed analysis and implications.
Calcutta High Court sets aside IT order in Aman Khetawat vs ITO case due to violation of natural justice. Fresh order instructed. Calcutta High Court sets aside IT order in Aman Khetawat vs ITO case due to violation of natural justice. Fresh order instructed.
Nand Kishore Rai Vs Central Bureau of Investigation (Calcutta High Court) The accused persons were given benefit of doubt, as the prosecution failed to inquire the witness and also failed to produce necessary books of accounts. Facts- The appellants, Nand Kishore Rai and his wife Smt. Bandana. Rai, were found guilty to the charge under […]
SMJ Eximp Limited Vs Union of India & Ors. (Calcutta High Court) It is the grievance of the petitioner that in spite of intimation of the fact that the assessee is not existing, still respondent is proceeding with the impugned reassessment proceeding and submits that the whole proceeding and the impugned notice and assessment order […]
Dynasoure Concrete Treatment Private Limited Vs Chairman, GSTN (Calcutta High Court) In this writ petition the petitioners have made a very innocuous prayer of direction upon the Chairman, Goods and Service Tax Network/respondent No. 1 to consider its representation dated 3rd May, 2022 seeking amendment in GSTIN by one recipient in GSTR-1 filed for the […]
Goods which are subject to nil rate of cess would be construed as exempt supplies for purposes of formula prescribed Rule 89 (4) of CGST Rules
Held that in case of appointment of a sole arbitrator, the law is very clear that it is the Court that is to decide the sole arbitrator. The persons that have been nominated by the respondent cannot be accepted.
NBCC (India) Ltd. Vs State of West Bengal (Calcutta High Court) MSMED Act is a special legislation and has an overriding effect, the parties governed by it are bound to follow the mechanism provided under Section 18 of the Act. It was further reiterated in Mackintosh Burn Limited v. Micro and Small Enterprises Facilitation Council […]
Ajet Ali Baidya Alias Ajet Baidya And Others Vs The State of West Bengal And Others (Calcutta High Court) Right to property is a valuable right flowing from Article 300A of the Constitution of India, merely on the ground of delay, the State cannot deny its obligation to compensate the petitioners. Facts- The writ petitioners prayed […]
Board of Trustees for Syama Prasad Mookerjee Port Vs Marinecraft Engineers Private Limited (Calcutta High Court) The disputes between the parties pertain to the deductions made by the petitioner under diverse heads from the moneys which were due and payable to the respondent. The respondent being a unit entitled to the benefits of the Micro […]
