Calcutta High Court

Calcutta HC on allowing hookah bars in West Bengal until an Act is enacted in this regard

National Restaurant Association of India Vs State of West Bengal (Calcutta High Court)

The petitioner clients are strictly complying with the rules and regulations of the aforesaid COTP Act 2003 and other applicable statues and rules. They only permit use of tobacco, nicotine and herbal products in the hookahs Since there is no law banning the use of tobacco, nicotine and herbal products in bars and restaurants...

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Appeal not heard for 3 Years – Calcutta HC directs CIT(A) to decide within 4 months

Rupahali Sarees Private Limited Vs Union of India (Calcutta High Court)

Rupahali Sarees Private Limited Vs Union of India (Calcutta High Court) Sub-The petition in this case filed to challenge inaction on part of CIT (Appeals) in deciding the appeal against order u/s 263 which was filed on 27-1-2020 even though almost 3 years had passed. Petitioner submits that in spite of repeated remainders though almost [&...

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No Late fees to be charged if returns not filed due to cancellation of GST registration, which was restored subsequently

Modicum Enterprise (OPC) Private Limited Vs Deputy Commissioner of State Tax & Ors. (Calcutta High Court)

held that the assessee cannot be penalised by demanding late fee where, assessee had not filed GST returns due to cancellation of GST Registration on factually incorrect grounds....

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Calcutta HC on appointment & responsibility of additional director

Surendra Kumar Singhi Vs Registrar of Companies, West Bengal & Anr (Calcutta High Court)

Surendra Kumar Singhi Vs Registrar of Companies, West Bengal & Anr (Calcutta High Court) Sub- What is the criteria for determining whether the director is an additional director or independent director? Also whether an additional director is liable for prosecution regarding the non reporting of fullest information and explanation in t...

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No penalty for GST refund credited due to mistake of revenue authorities

Ajay Kumar Maheshwari Vs Union of India & Ors. (Calcutta High Court)

So far as the penalty is concerned on such refundable amount, petitioner is not liable to pay the same since admittedly the respondent/revenue authorities’ own case is that the amount of refund in question was paid to the petitioner due to mistake on their part and for no fault on the part of the petitioner....

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HC directs revocation of GST Registration cancellation order on payment of interest & penalty

Arabinda Bhowmick Vs Deputy Commissioner (Calcutta High Court)

Authority concerned to revoke the impugned order of cancellation of GST registration immediately, if petitioner pays interest and penalty within two weeks from date....

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Writ Jurisdiction of HC cannot be invoked on the ground that reasons recorded are not well-reasoned

Lakshya Vintrade Private Limited Vs Union of India And Ors. (Calcutta High Court)

Lakshya Vintrade Private Limited Vs Union of India And Ors. (Calcutta High Court) The sole ground by the petitioner for challenging the impugned order under Section 148A(d) of the Act is that the same is not a speaking order and the reasons recorded therein are not well-reasoned and satisfactory which according to me cannot be […]...

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Risky exporter tag cannot be perpetually affixed to an exporter – Dept must adhere timeline to take action

Global Seamless Tubes & Pipes Private Limited Vs Assistant Commissioner of CGST & CX (Calcutta High Court)

Pending investigation, GST department exercised its powers to tag exporter as risky exporter to enable department to verify export consignments etc., strict timelines provided under Circular No. 131/1/2020-GST, dated 23-1-2020 are to be adhered ...

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Fictitious transaction requires full-fledged investigations – Writ not maintainable

Accord Capital Markets Private Limited Vs ITO (Calcutta High Court)

HC should not interfere in these types of cases where full-fledged investigations are required on alleged fictitious transaction/claim and all these are matters of evidence which cannot be appreciated by the writ court....

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Rendering of advisory service doesn’t amount to Fees for Included Services

CIT Vs Timken Company (Calcutta High Court)

Calcutta High Court held that rendering of advisory service doesn’t amount to Fees for Technical Services/ Fees for Included Services under Article 12(4)(b) of the India-US Double Taxation Avoidance Agreement....

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