The court held that granting status quo over the full property was disproportionate to the plaintiff’s limited claim. It set aside the injunction for failing to consider balance of convenience.
The Court held that a separate meeting of sub-class shareholders is not required when identical terms are offered to the entire class. It upheld that uniform treatment satisfies statutory requirements under Section 106.
The Court condoned a 179-day delay and admitted the appeal on questions involving Section 263. It will examine whether the Tribunal erred in quashing revisionary action.
The Calcutta High Court declined to interfere with an income tax assessment order, holding that writ jurisdiction should not be exercised when a statutory appeal remedy is available. The Court directed the assessee to pursue the appellate process.
The Calcutta High Court set aside the freezing of a bank account after finding that cyber authorities had directed the freeze without obtaining a Magistrate’s order under the BNSS procedure.
The High Court held that Section 94 of the BNSS only allows authorities to call for documents and does not empower police to freeze bank accounts. Since the account was frozen without proper statutory authority, the action was declared illegal.
Calcutta High Court held that GST circulars issued in 2022 cannot retrospectively restrict refund claims when the taxpayer’s right to claim refund had already accrued and the application was filed within the statutory limitation period under Section 54.
The Calcutta High Court held that an appellate authority must independently evaluate the grounds of appeal and supporting explanations. Repeating the adjudicating officer’s findings without analysis renders the order invalid.
The Court directed the PCCIT to appoint a senior officer to re-examine a refund claim where both parties lacked decades-old records. A reasoned decision must be taken to ensure any legitimate refund is not denied.
Setting aside the assessment, the Court held that non-selection of a portal option cannot deprive an assessee of oral hearing. Denial of such opportunity amounted to violation of natural justice.
