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Calcutta High Court

GST Section 129(3) penalty: HC order release of vehicle in interim order

June 21, 2023 3330 Views 0 comment Print

Calcutta High Court’s examination of Gurbux Singh Gupta Vs State of West Bengal scrutinizes GST Act enforcement, focusing on a vehicle’s seizure under Section 129. The case debates documentation validity and penalty imposition, emphasizing procedural adherence and legal interpretations within GST’s framework.

Calcutta HC Dismisses Writ Petition on GST Violation of Natural Justice

June 21, 2023 2127 Views 0 comment Print

Explore the Calcutta High Courts ruling in Paarabhu Dayal Jajoo vs Deputy Commissioner, dismissing a writ petition on grounds of alternative remedy under the GST Act and violation of natural justice principles.

Shell Entities Purchase: Section 148A(d) order dismissed for Violation of Natural Justice

June 18, 2023 1041 Views 0 comment Print

Calcutta High Court in Rajesh Kumar Agarwal Vs Union of India and Ors. The appeal was filed against the order passed under Section 148A(d) of Income Tax Act, alleging violation of principles of natural justice. Court has remanded the matter back to Assessing Officer for fresh consideration.

Calcutta High Court Allows Filing of GST Appeal After Limitation Period

June 18, 2023 1626 Views 0 comment Print

Calcutta High Court in the case of Prabhu Dayal Jajoo vs Deputy Commissioner, State Tax allows filing of GST appeal after limitation period, considering recovery of certain sums of money from electronic cash ledger.

Calcutta HC quashes Order to Dismantle Hoarding over Unpaid Advertisement Tax Dispute

June 16, 2023 312 Views 0 comment Print

The Calcutta High Court quashes the Kolkata Municipal Corporation’s order to dismantle a hoarding over unpaid advertisement taxes, as no prior notice was issued to the petitioner

ITC cannot be denied to genuine buyer in case GST registration of supplier is cancelled retrospectively

June 15, 2023 43863 Views 0 comment Print

Calcutta High Court reaffirms Input Tax Credit (ITC) rights of a genuine buyer, even if supplier’s registration gets retroactively cancelled.

Calcutta HC Directs Re-Adjudication of Time-Barred IGST Refund Claim Based on Unconstitutional Notification

June 14, 2023 576 Views 0 comment Print

Calcutta High Court mandates re-evaluation of ETC Agro Processing’s time-barred IGST refund, overturning denial based on an unconstitutional notification.

Calcutta HC Stays Recovery Proceedings, Citing No Prejudice on Non-Formation of GSTAT

June 14, 2023 1140 Views 0 comment Print

Case between Jai Venktesh Concast Private Limited and the Deputy Commissioner of State Tax, was heard by the Calcutta High Court. The writ petitioners filed an intra-court appeal against the order of the learned Single Bench, which directed them to pay 20% of the disputed tax for interim protection from recovery.

GST: Cash-credit account cannot be attached by Revenue being not debt

June 10, 2023 3186 Views 0 comment Print

Calcutta HC in J. L. Enterprises v. Assistant Commissioner, State Tax held that cash-credit facility is not a debt, thus cannot be attached through provisional attachment order.

Constitutional Writ Jurisdiction cannot act as AO & scrutinize facts/evidence: HC

May 31, 2023 984 Views 0 comment Print

Constitutional Writ Jurisdiction of HC cannot act as an assessing officer and scrutinize facts/evidence & substitute the same with its own

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