Calcutta High Court admits plea challenging GST adjudication order and validity of CBIC notifications extending limitation period under Section 168A of the CGST Act.
Calcutta HC ruled on challenging a Faceless Assessment order, directing the taxpayer to file an appeal when an objection to the 143(2) notice wasn’t raised earlier.
Calcutta High Court held that writ petition is not entertained due to availability of alternative efficacious remedy under the provisions of Income Tax Act against the final assessment order. Accordingly, writ petition dismissed.
Finding that ₹5.60 crore in investments and ₹5.76 crore in loans were funded through traceable, documented sources, the ITAT deleted both additions. The judgment reinforces that assessments must rely on verified financial evidence.
Calcutta HC emphasized that uploading GST orders and proceedings on the official portal constitutes valid service under Section 169. Writ petition challenging the order without pursuing alternate remedies was dismissed with costs.
Calcutta High Court denies immediate interest u/s 244A on a court-directed refund where the underlying tax demand is still pending appeal, deeming the claim premature.
Calcutta High Court orders the GSTIN portal reactivation for Ashirvad Food Products to make the appeal pre-deposit, ensuring the right to appeal is not blocked by ‘inactive’ status.
Calcutta High Court held that section 232 of the Kolkata Municipal Corporation Act makes the property tax dues as first charge on the property hence refusal to grant mutation on account of outstanding property tax fully justified.
The writ petitioners challenged the public auction notice before the D.R.T under section 17 which was ultimately dismissed for non-prosecution. In the year 2007, due to devastating flood, all the costly machines were defunct.
Calcutta HC dismisses a writ against a GST goods detention and penalty order, directing the taxpayer to use the statutory appellate remedy due to disputed facts and discrepancies in the driver’s statement.
