The Calcutta High Court stayed proceedings under Section 279(1) after the petitioner challenged the prosecution sanction, citing lack of collegium approval and denial of personal hearing.
The Calcutta High Court stayed further proceedings under Section 279(1) of the Income Tax Act, citing questions on jurisdiction and compliance with CBDT circulars for alleged tax evasion.
The Calcutta High Court held that GST authorities cannot seize or seal cash under Section 67 unless it is shown to be useful or relevant to proceedings, and ordered de-sealing of ₹24 lakh cash.
The Court held that GST recovery exceeding 10% made earlier must be treated as statutory pre-deposit. The appellate authority must hear the appeal on merits without insisting on further payment.
The Calcutta High Court held that recovering more than 20% of a disputed tax demand from other refunds while an appeal is pending is impermissible. The ruling directs the Income Tax authorities to refund the excess amount.
Court allows appeal despite earlier dismissal for non-compliance with statutory pre-deposit, noting recovery of over 10% of disputed tax satisfies the condition. Key takeaway: partial pre-deposit enables merits hearing.
The court held that a VAT assessment without serving the required Form-25 notice is void, and any recovery made is unlawful. Tax authorities must ensure proper communication to enforce assessments.
The court held that non-disclosure of CESS in GSTR-3B, corrected in GSTR-9, was revenue neutral. The appellate authority was directed to reconsider the case.
The Court held that a GST demand for a pre-liquidation period could not be enforced after the corporate debtor was sold as a going concern with NCLT confirmation. It ruled that all past dues stood extinguished and the tax proceeding was invalid.
The Court set aside the appellate order after finding no inquiry into when the March 2022 order was uploaded, directing the authority to verify the actual upload date. The ruling clarifies that limitation must be assessed based on proven upload timelines.
