Calcutta High Court held that registered person is entitled to Input Tax Credit only if conditions prescribed u/s. 16(2) of the Central Goods and Services Tax Act, 2017 are fulfilled. It includes time limit imposed via section 16(4). Accordingly, held that section 16(4) is not violative of Article 300A of the Constitution of India.
The Calcutta High Court rules on the validity of GST notices served online, addressing issues of verification, authentication, and compliance with natural justice.
Calcutta High Court held that all commercial contracts includes an element of calculated business risk, thus, merely due to change of taxation statues, the root of the contracts cannot be challenged.
Explore the detailed analysis of the Calcutta High Court’s landmark decision on GST penalties. Learn why automatic penalties under Section 129 are not upheld.
Calcutta High Court directs a fresh order on Income Tax Officer’s violation of natural justice in Section 148A(d) case. Details of the judgment here.
It’s pivotal to note that the Customs Officers are not clothed with authority and power to decide on and declare the title of the properties of any kind. This point becomes a crucial aspect of the Defense’s argument, questioning the competence of the authorities making assertions on ownership.
Calcutta HC sets aside Section 148A(b) order for assessment year 2018-2019, citing lack of recorded reasons; directs fresh proceedings.
n Suraj Singh vs ITO, Calcutta HC rules notice under Section 148A(b) doesn’t need approval under Section 151, providing insights on the decision.
Explore the Calcutta High Court’s ruling against reopening assessments without tangible evidence of income escapement. Understand the legal implications.
Calcutta High Court judgment on Girdhar Gopal Dalmia vs. Union of India, clarifying that objection rejection doesn’t conclude reassessment or demand. Full analysis included.
