Calcutta High Court sets aside the appellate order rejecting Rashtriya Ispat Nigam Limited’s GST appeal due to delay, directing a fresh hearing on merits.
Calcutta High Court sets aside ITC denial due to retrospective GST registration cancellation and remands case for fresh adjudication.
Calcutta HC rules that an AO must dispose of an assessee’s objections to reassessment through a speaking order before proceeding with the case.
Calcutta HC directs the Appellate Authority to consider GST appeal delay condonation due to COVID-19 hardships, ensuring procedural fairness for the petitioner.
Calcutta High Court condoned delay in GST appeal by Kamala Stores, citing S.K. Chakraborty precedent and directing appellate authority to hear case on merits.
Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods within four days.
Calcutta HC upholds ITAT ruling, stating AO exceeded jurisdiction in Weilburger Coatings case by assessing beyond limited scrutiny scope. Appeal dismissed.
Calcutta High Court rules that withholding sensitive information during search and seizure does not violate natural justice. Case disposed of accordingly.
Calcutta HC quashes GST show-cause notice, ruling authorities must consider pre-SCN replies before issuing notices under Section 74 of the CGST Act.
Calcutta High Court stays Section 148 notice issued by jurisdictional assessing officer citing procedural non-compliance with Section 151A and faceless assessment rules.
