Hemraj Jain Vs State of West Bengal (Calcutta High Court) Section 107 of the WBGST 2017 Act provides that any person aggrieved by any decision or order passed under this Act by an Adjudicating Authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which such decision […]
Held that assessee submitted the records. Hence, the assessee has discharged his initial burden and the burden shifts on the assessing officer to enquire further into the matter which he failed to do.
Held that the 180 days window in Section 5 contemplates an end-point whereas the Supreme Court in the Suo Motu writ petition sought to protect the starting-point, which was at the risk of being defeated by reason of the pandemic.
Santosh Kumar Gupta Vs Assistant Commissioner of Revenue (Calcutta High Court) The Hon’ble Division Bench of High Court at Calcutta set a side an order passed by the Learned Single Bench of Calcutta High Court by quashing the assessment order passed by the WBGST Authority and remanded the same to the Authority concern on account […]
HC Held that the provisional attachment of the bank account is not maintainable once search under Section 67 has been concluded and the department is said to be in the process of proceedings to take Section 74 of the CGST Act.
Chandra Udyog Vs Assistant Commissioner, CGST & CX (Calcutta High Court) By this writ petition petitioners have challenged the impugned order of rejection of petitioners’ claim of refund of excess balance of cash ledger being annexure P/6 to the writ petition on the basis of the show cause notice dated 10th May, 2022 as appears […]
Ela Roy Vs ITO (Calcutta High Court) Petitioner being the sister of the noticee, in response to notice under Section 148 of the Act has filed the return. Petitioner submits that she being a lay person, due to inadvertence has filed the return on behalf of her brother noticee though she had already informed the […]
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 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
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 […]
