Calcutta High Court

HC imposes cost of Rs.50000 on Department for filing belated Appeal with it despite tax effect of less than Rs. 1 Crore

PCIT Vs Indian Roadways Corp. Ltd. (Calcutta High Court)

When the appeal was taken up learned Counsel for the appellant submitted the tax effect involved in the present appeal is below ₹ one crore. He prayed for withdrawal of the present appeal....

Read More

GST classification Issue: HC directs GST Authorities to not to detain person called for recording any evidence

Nowrangroy Agro Private Limited Vs Union of India (Calcutta High Court)

Nowrangroy Agro Private Limited Vs Union of India (Calcutta High Court) The officer holding the enquiry shall receive the documents after preliminary scrutiny thereof and should release the person producing such documents immediately thereafter without detaining him for recording any evidence. The officer shall make a full study of the do...

Read More

Public Money Recovery Cannot Wait Indefinitely to Suit Convenience of A Particular Borrower

Brahm (Alloys) Ltd. & Anr. Vs West Bengal Financial Corporation & Ors. (Culcutta High Court)

Brahm (Alloys) Ltd. & Anr. Vs West Bengal Financial Corporation & Ors. (Culcutta High Court) HC held that Counsel for the respondents is justified in arguing that recovery of public money cannot wait indefinitely to suit the convenience of a particular borrower. In the present case, even the latest offer given by the concerned ARC...

Read More

Rule 36(4) of CGST Rules Challenged before Calcutta HC

M/s. LGW Industries Limited & anr. Vs Union of India & ors. (Calcutta High Court)

Rule 36(4) of the CGST Rules/WBGST Rules drawing its power from Section 43A(4) of the CGST Act/WBGST Act, which is yet to be notified, restricts ITC available to a buyer of goods or services to a maximum of  10% on the basis of the details of outward supplies furnished by the supplier of goods or […]...

Read More

Sexual harassment Complaint against same-gender is maintainable under POSH Act 2013

Dr. Malabika Bhattacharjee Vs Internal Complaints Committe, Vivekananda College & Ors. (Calcutta High Court)

Dr. Malabika Bhattacharjee Vs Internal Complaints Committe, Vivekananda College & Ors. (Calcutta High Court) A cursory glance at Section 2(m) of the posh 2013 Act shows that the term ‘respondent’ brings within its fold ‘a person’, thereby including persons of all genders. Although there is substance in the subm...

Read More

PIL challenging constitution of AAR – HC issues Notice to Government

Rajendra Kumar Duggar Vs Union of India & Ors. (Calcutta High Court)

Rajendra Kumar Duggar Vs Union of India & Ors. (Calcutta High Court) Hon’ble Calcutta High Court has issued notice to Centre and State Government in a PIL filed by CA Rajendra Kumar Duggar wherein the petitioner has challenged the constitution of the Authority of Advance Ruling and Appellate Authority for Advance Ruling constituted ...

Read More

Notice issued in challenge to constitutional validity & vires of 16(4) of CGST Act 2017/WBGST Act 2017 by Calcutta HC

Rainbow Infrastructure Private Limited & Anr Vs Assistant Commissioner (Calcutta High Court)

Rainbow Infrastructure Private Limited & Anr Vs Assistant Commissioner (Calcutta High Court) Hon’ble Calcutta High Court has issued notice to Centre and State Government in the matter of Latika Ghosh Vs ACST, Raiganj Charge & others, W.P. A. No. 7272  of 2020, in the matter of Rainbow Infrastructure Pvt. Ltd. Vs. ACST, Barrackp...

Read More

Section 215 of the IBC, 2016 is not mandatory: HC

Univalue Projects Pvt. Ltd. Vs Union of India & Ors. (Calcutta High Court)

Univalue Projects Pvt. Ltd. Vs Union of India & Ors. (Calcutta High Court) a) The NCLT has acted without jurisdiction and exceeded its jurisdiction that is limited within the four corners of Section 424 of the CA, 2013 by passing the impugned order in violation of Section 7(3)(a) of the IBC, 2016. Furthermore, the impugned […]...

Read More

Transitional ITC Credit on stock claimable within three years: HC

Subhas & Company Vs Commissioner of CGST (Calcutta High Court)

Whether the petitioner is entitled to get an opportunity to file the declaration in CGST TRAN –2 in order to be allowed to take transitional Credit on account of inputs held in stock as on the appointed date?...

Read More

HC allows to Make Copies of Seized Documents | Section 67(5) | CGST Act 2017

J. S. Pigments Private Ltd. Vs. State of West Bengal & Ors. (Calcutta High Court)

Calcutta High Court Allowed the Petitioner to Approach the Authorities to Make Copies of Seized Documents under Section 67(5) of the CGST Act, 2017 and Reply to Show Cause Notice thereafter....

Read More

Browse All Categories

CA, CS, CMA (5,468)
Company Law (7,370)
Custom Duty (8,495)
DGFT (4,538)
Excise Duty (4,488)
Fema / RBI (4,694)
Finance (4,977)
Income Tax (37,197)
SEBI (3,976)
Service Tax (3,717)

Search Posts by Date

June 2021
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
282930