A S L Enterprises Ltd. Vs The Senior Joint Commissioner, Sales Tax (Calcutta High Court) Whether proviso to Section 84(1) of the West Bengal VAT Act, 2003 which provides for mandatory pre-deposit of 15% is ultra vires and it effects the vested rights of the appellant and also it is discriminatory in nature as it […]
PCIT Vs Dinesh Kumar Bansal (HUF) (Calcutta High Court) The Court : In all these applications the revenue has sought for condonation of delay in filing the appeals before this Court under Section 260A of the Income Tax Act, 1961 (the Act, in brevity) challenging the orders passed by the Income Tax Appellate Tribunal, Kolkata […]
Siddharth Sharma Vs Union of India & Ors. (Calcutta High Court) Ms Das De appearing for the respondents was given an opportunity by an order of this court dated March 17, 2022 to satisfy from record that a copy of the proposed draft assessment order was served upon the petitioner before passing the impugned assessment […]
Ashika Credit Capital Limited Vs Union of India And Ors. (Calcutta High Court) Mr. Roy Chowdhury, learned advocate appearing for the Revenue was asked to produce the record to establish that the recorded reasons were existing at the time of issuance of impugned notice under Section 148 and initiation of impugned assessment proceeding under Section […]
Shivaco Associates & Anr. Vs Joint Commissioner of State Tax, (Calcutta High Court) The petitioners claim refund in accordance with Section 54(3) of the CGST Act, 2017 on the ground that credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies. Admittedly, the rate of […]
Realization Stock & Equity Pvt. Ltd. Vs. ITO (Calcutta High Court) One of the reasons for reopening of assessment is that no regular assessment under Section 143 (3) of the Act was made in the instant case and even in the last paragraph of the said reason again it has been recorded again that no […]
Commissioner of Customs Vs CRI Limited (Calcutta High Court) First, we take up for consideration the preliminary objection raised by Mr. Ghosh with regard to the maintainability of the appeal before this Court. The facts are not in dispute, namely, that the benefit of the notification no.45 of 2005 has been denied. In such circumstances, […]
Emami Agrotech Limited Vs Union of India & ors. (Calcutta High Court) HC held that appellant has pleaded a genuine difficulty that its consultant being tested positive for Covid-19 and unable to appear. Such request has to be accommodated unless it is shown to be absolutely false. Mr. Banerjee, learned senior standing counsel for the […]
Dar Credit And Capital Limited Vs Union of India (Calcutta High Court) In this case High Court has found Section 148 Notice issued by AO as proper and Valid and further held that Rejection of the petitioner’s objection against the impugned notice under Section 148 of the Act does not mean that it has become […]
A S L Enterprises Ltd. Vs Senior Joint Commissioner (Calcutta High Court) Whether proviso to Section 84(1) of the West Bengal VAT Act, 2003 which provides for mandatory pre-deposit of 15% is ultra vires? 1. Insisting the dealer to produce the proof of payment of 15% of the disputed tax in terms of the second proviso […]
