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Calcutta High Court

Procedural Lapses in SCN: Calcutta HC restores GST Registration

May 22, 2024 855 Views 0 comment Print

Amirul Islam Vs The State of West Bengal & Ors. (Calcutta High Court) The case of Amirul Islam Vs The State of West Bengal & Ors. in the Calcutta High Court revolves around the cancellation of GST registration under the West Bengal Goods and Services Tax Act, 2017 (WBGST Act). The petitioner, Amirul Islam, challenged the cancellation […]

Case Analysis: Burden of Proof in Customs Law – Commissioner of Customs vs. Rajendra Kumar Damani

May 19, 2024 816 Views 0 comment Print

Explore the detailed judgment of Calcutta High Court regarding the appeal by the Commissioner of Customs against Rajendra Kumar Damani, addressing issues of voluntary statements, burden of proof, and smuggling allegations.

High Share Premium Receipt Without Business Activity: HC Confirms Addition

May 17, 2024 567 Views 0 comment Print

Calcutta High Court ruling questions legitimacy of investments made from share premium without business activity. Details & analysis here.

GST Appellate Authority can Condone Delay beyond Prescribed Limitation Period

May 15, 2024 1671 Views 0 comment Print

Calcutta High Court sets aside rejection of appeal due to delay, upholds petitioner’s right to seek condonation under Section 5 of Limitation Act, 1963. Detailed analysis here.

No Section 68 addition merely for non-response from directors to notices

May 14, 2024 3168 Views 0 comment Print

Whether addition made by Assessing Officer under Section 68 was justified, particularly in light of non-response from directors to notices.

Once tax is paid No Recovery Proceedings Against Recipient Without Inquiry with Supplier

May 6, 2024 3489 Views 0 comment Print

Discover the ruling of the Calcutta High Court in the case of Lokenath Construction Private Limited vs Joint Commissioner of State Tax/Revenue and Others, highlighting the importance of proper verification before denying Input Tax Credit.

GST Penalty Shouldn’t Exceed Invoice Value Without proper evidence & reason

May 5, 2024 879 Views 0 comment Print

Explore the detailed analysis of the Ashish Kumar Sharma Vs Deputy Commissioner case by Calcutta High Court regarding the computation of penalty amount by the GST department.

Expiry of waybill: No penalty if  no intention to evade tax  

May 4, 2024 2829 Views 0 comment Print

Learn about the recent judgment of Maa Amba Builders & Anr. vs Assistant Commissioner of Revenue by Calcutta High Court regarding expiry of e-way bills and penalties.

Appellate Authority can condone delay in Filing GST Appeal beyond limitation period: Calcutta HC

May 3, 2024 1830 Views 0 comment Print

Mukul Islam Vs Assistant Commissioner of Revenue (Calcutta High Court) The Calcutta High Court recently delivered a judgment in the case of Mukul Islam versus Assistant Commissioner of Revenue, pertaining to a writ petition challenging the refusal to condone delay in maintaining an appeal under Section 107 of the West Bengal Goods and Services Tax […]

Addition u/s 68 was justified as assessee’s failed to establish genuineness of transaction with cogent and credible evidence

May 2, 2024 885 Views 0 comment Print

Assessee had miserably failed to establish genuineness of the transaction by cogent and credible evidence and that the investments made in its share capital were genuine.

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