Analysis of Tiwari Furniture Vs State of West Bengal: Court allows writ petition against detention under 129 GST due to tax already paid & Rule 138A compliance.
In a landmark ruling, the Calcutta High Court exempts tea saplings from Bengal Agricultural Income Tax Act. Learn the detailed analysis of Gouranga Parbati Tea Co. Pvt. Ltd. Vs. Agricultural Income Tax Officer & Ors.
Calcutta High Court held that power to issue supplementary show cause notice, prior to insertion of second proviso to section 124 of the Customs Act, 1962, was implicit and inbuilt in section 124 of the Act. Thus, supplementary notice issued prior to 29.03.2018 i.e. insertion of second proviso is duly valid in law.
Dive into the case of Larsen & Toubro Ltd. Vs State of West Bengal, where the Calcutta High Court resolves an interest dispute under the WBGST Act, 2017.
Read the detailed analysis of the High Court’s decision in Prem Chand Vs Assistant Commissioner of CGST And Central Excise, allowing condonation of delay in refund claim appeal and directing fresh consideration.
In the Commissioner of Customs Port vs Ess Enn Impex case at Calcutta High Court, learn how certain holiday decorations are exempt from the TQC Order.
Delve into the jurisdictional complexities of Cholamandalam Investment and Finance Company Ltd. vs. Uma Earth Movers case as Calcutta High Court adjudicates concurrent jurisdiction and arbitration clauses.
In Usha Jaiswal Vs Senior Intelligence Officer, Calcutta HC directs the petitioner to apply for GST refund within 10 days. Details here.
Calcutta High Court rules no interest on wrongfully availed but unutilized ITC, aligning with GST Circular No. 192/04/2023 and prior judgments.
Discover how the Calcutta High Court’s ruling emphasizes the GST authorities’ duty to consider hearing extension and adjournment applications.
