Calcutta High Court quashes appeal rejection in Shruti Iron case, emphasizing liberal interpretation of limitation under CGST Act for genuine hardships.
The Calcutta High Court reviewed a writ petition from Paschim Banga Gramin Bank, challenging a Section 14B order under the Employees Provident Fund Act.
Calcutta HC dismisses appeal by North 24 Parganas Cooperative Bank, upholding EPF dues payment order, citing non-applicability of exclusions under EPF Act.
Calcutta High Court grants interim relief to OSL Exclusive Pvt. Ltd., restraining recovery under CGST/WBGST Act. Final hearing scheduled for July 2024.
Calcutta HC quashes state GST SCN and order, citing overlap with central authorities’ prior action for the same tax period and subject matter under GST law.
Calcutta High Court held that provisions of sub-section (5) section 245C of Income Tax Act is effective only from 1st February 2021, hence, application before Settlement Commission prior to that date cannot be held as invalid.
It was held that writ courts did not interfere in cases where statutory remedies were available unless there was a clear violation of fundamental rights, lack of jurisdiction, or procedural perversity leading to manifest injustice.
Court emphasized that issuing a notice to a non-existent entity constitutes a jurisdictional defect, which Section 292B cannot cure.
Calcutta High Court held that rejection of candidature not justified since rejection was without any basis and beyond the terms and conditions of brochure governing selection process initiated by IOC.
Calcutta High Court held that detention order under section 129(1) of the West Bengal Goods and Services Tax Act, 2017 affirmed due to mismatch, coupled with a substantial gap between the declared and verified valuation, indicated a deliberate misrepresentation.
