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Calcutta High Court

HC deletes penalty despite E-way bill expiry as found no intention to evade tax

July 16, 2023 1122 Views 0 comment Print

Examine the Calcutta High Courts ruling in Usha Martin Limited Vs Deputy Commissioner of State Tax, highlighting how the court adjudicated on matters related to delayed appeals, e-Way Bill expiration, and tax levies.

Calcutta HC Directs Anomaly Committee to Decide on Income Tax Officers’ Pay Scale

July 16, 2023 5637 Views 0 comment Print

The Union of India challenged the Central Administrative Tribunal’s order on upgrading the pay scale of Income Tax Officers. The Calcutta High Court ordered the formation of a Special Anomaly Committee to resolve the issue.

Calcutta HC Condonates Appeal Delay with Rs. 40,000/- Cost

July 15, 2023 2328 Views 0 comment Print

Calcutta High Court allows writ petition in the case of L.G. Balakrishnan & Bros Limited Vs ACIT, setting aside an earlier rejection of appeal due to a delay of 148 days. The court sets a cost of Rs. 40,000/- to be paid to WBGST Authority.

Auction by Bank: HC Quashes Demand for Interest and Refund of Stamp Duty

July 15, 2023 2238 Views 0 comment Print

Calcutta High Court quashes interest demand and orders refund in Anita Tosniwal vs RBI case. Dispute over property ownership rights analyzed.

Calcutta HC Directs Reconsideration of Refund Rejection Ignoring CBIC Notification

July 15, 2023 339 Views 0 comment Print

Dive into the Calcutta High Court’s verdict on the case of Newby Teas Overseas Private Limited Vs Joint Commissioner (Appeal), leading to a remand for readjudication of a customs refund claim.

HC directs affidavit-in-opposition for GST SCN methodology & jurisdiction

July 14, 2023 426 Views 0 comment Print

Explore the recent judgment from the Calcutta High Court in the case of Datta Iron & Steel Pvt Ltd Vs DCIT, as the court mandates filing of an affidavit in opposition over the show cause notice issued by GST authorities.

200% penalty cannot be imposed for mere Non-renewal of expired e-Way Bill

July 14, 2023 11067 Views 0 comment Print

Calcutta High Court quashed imposition of a 200% penalty on Bitumix India LLP for a violation related to an expired e-Way Bill. HC determined that while there was a violation, it was not grave enough to warrant such a high penalty. Instead, court directed appellants to pay a penalty of Rs. 50,000, which includes both CGST and WBGST.

Calcutta HC Grants Stay on Reassessment Proceedings beyond 6 Years

July 14, 2023 1104 Views 0 comment Print

Calcutta High Court has granted a stay on initiation of reassessment proceedings beyond 6 years in case of RPC Commercial LLP. Court found that jurisdiction of assessing officer to issue notice under Section 148 of Income Tax Act was barred by limitation under Section 149(1)(a)/(1)(b).

Section 148A(b): Disclosure of materials on which AO formed opinion

July 14, 2023 3585 Views 0 comment Print

A comprehensive analysis of Udaan Hotels & Resorts vs Union of India case and its implications on disclosing assessment materials under Section 148A(b) of Income Tax Act.

Show cause notice not specifying charge against assessee is bad-in-law

July 12, 2023 2568 Views 0 comment Print

Calcutta High Court held that show cause notice not specifying the charge against the assessee is bad-in-law. Accordingly, initiation of the penalty proceedings is vitiated.

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