Calcutta High Court rules appellate authority can condone delays in Service Tax Appeals, setting a precedent for future cases. Read the full analysis.
Calcutta High Court rules on the necessity of personal hearing in GST adjudication, emphasizing adherence to natural justice principles.
Calcutta High Court explores whether Insolvency and Bankruptcy Code prevails over CGST in Eden Real Estates Pvt. Ltd. case, offering interim relief.
Explore the G.L. Kundu & Sons Steel (P) Ltd. vs Deputy Commissioner State Taxes case. Learn how Calcutta HC permits writ petition for interim protection in the absence of Appellate Tribunal.
Explore the Calcutta High Court’s decision in Kamal Kishore Mimani vs. Ajay Mimani, highlighting the intricacies of enforcing arbitration awards and the limits of judicial intervention.
Somnath Dealtrade Private Limited Vs Union of India & Ors. (Calcutta High Court) Introduction: The case of Somnath Dealtrade Private Limited Vs Union of India & Ors. in the Calcutta High Court involves a significant challenge to an order dated 13th April, 2022, passed under Section 148A(d) of the Income Tax Act, 1961. The appellant, […]
Calcutta High Court held that the provisions of old regime of Section 148 of the Income Tax Act (including TOLA) cannot be applied to new regime applicable from 01.04.2021. Accordingly, impugned notices quashed being barred by limitation.
Learn about the Calcutta High Court’s decision regarding the applicability of the Limitation Act in filing GST appeals. Detailed analysis and implications discussed.
In a landmark ruling, the Calcutta High Court quashed a 200% penalty imposed for an expired e-way bill during goods export to Bangladesh, citing exceptional circumstances.
The Calcutta High Court rules that substantive changes cannot be made under Section 161 of the CGST Act, supporting the integrity of original orders and limiting rectification to apparent errors.
