Calcutta High Court held that cancellation of GST registration for non-compliance of some procedural requirements is not justified. Accordingly, order cancelling GST registration set aside and petitioner directed to file return for entire period of default.
High Court ordered pending restoration application of assessee before ITAT to be considered expeditiously, while noting a demand raised under Section 156 of Income Tax Act. The court emphasized avoiding unnecessary adjournments.
The Calcutta High Court addressed a petition by Archana Bazaz seeking the removal of goods seized by the GST department from her godown.
Calcutta High Court held that cancellation of GST registration with retrospective effect on the basis of vague show cause notice not furnishing any details is not in accordance with law. Accordingly, writ petition is allowed and orders cancelling registration set aside.
The Calcutta High Court has set aside an appellate authority’s order rejecting a GST appeal on grounds of a 56-day delay.
The Calcutta High Court has set aside a 200% GST penalty on a business for an expired e-way bill, ruling the tax authority failed to prove an intent to evade tax.
The Calcutta High Court ruled that a prior payment of over Rs.5.50 crore by Murshidabad Flour Mill Private Limited to tax authorities could be treated as a pre-deposit for filing an appeal, effectively waiving the mandatory 10% deposit.
The Calcutta High Court sets aside a 100% GST penalty, ruling that a stock transfer with proper documentation but without a registered “additional place of business” does not warrant a penalty.
The Calcutta High Court dismissed an appeal by a company and its shareholder, ruling that the company’s immovable property is a “proceeds of crime” and is subject to an ED investigation.
Calcutta High Court condones delay by Income Tax department, allowing assessee to file Forms 1 & 2 physically and avail Vivad se Vishwas Scheme, 2024.
