The Calcutta High Court, in the case of Khokan Motors Works (P.) Ltd Vs Senior Joint Commissioner of State Tax, set aside a tax demand of Rs. 40,37,877/- by the State Tax authorities.
Calcutta High Court directs an authority to pass a reasoned order within six weeks on a pending representation regarding a contractor’s GST payment claim, avoiding a merits decision.
Calcutta High Court allows SREI Finance’s arbitration plea for Rs.130 Cr loan default, ruling that NCLT fraud allegations are triable issues for the arbitrator, not a bar.
Calcutta HC dismisses S.A. Exports’ Rs.66 lakh duty credit claim under Incremental Exports Scheme, ruling the seven-year delay post-favorable judgment was impermissible.
The Calcutta High Court dismissed a writ petition by GSPS Developers Private Limited challenging the attachment of its bank account under the GST Act.
The Calcutta High Court ruled that a tax order cannot be revised under Section 263 if the Assessing Officer has already conducted an inquiry into the matter, even if it is considered insufficient by tax authorities.
The Calcutta High Court refused to intervene in a GST demand order under Section 73, rejecting a writ petition filed eight months late. The Court held that statutory appellate remedies cannot be bypassed when the case does not involve jurisdictional issues or violation of natural justice.
The Calcutta High Court allowed the appeals of KPC Medical College And Hospital, setting aside penalties levied under Section 271(1)(c) and Section 271AAA, ruling that the show cause notices were invalid for failing to specify the exact charge (concealment or inaccurate particulars).
The Calcutta High Court, in Abdul Mannan Vs ITO, set aside a ₹50,000 cost imposed by the ITAT for the restoration of a tax appeal, citing the assessee’s small-trader status and dependency on a negligent consultant.
Calcutta High Court quashed a GST penalty under Section 129, ruling the tax authority relied solely on an unverified supplier statement without proving intent to evade tax.
