Calcutta High Court issues interim order on ITC denial when suppliers are insolvent. It examines if tax authorities’ failure to claim in IBC proceedings affects ITC reversal.
Calcutta High Court voids GST assessment and appeal dismissal for Ram Kumar Sinhal, citing violation of natural justice, improper notice communication via GST portal, and condonable delay.
Calcutta High Court clarifies Section 73 & 74 GST notices are distinct. Quashes double demand on ITC, upholds RCM demand clarity in Sayan Biswas case.
Calcutta High Court rejects Customs Department’s appeal against Supreme Petrochem Ltd. on valuation, citing jurisdictional bar under Customs Act Section 130(1).
Tax dispute over insurance auxiliary services falls outside HC jurisdiction; Revenue barred from Supreme Court appeal due to low tax quantum.
Calcutta High Court restores reassessment for bogus LTCG, finding ITAT erred by ignoring AO’s evidence and satisfaction in a penny stock scam, citing Supreme Court precedents.
Calcutta High Court sets aside a GST order due to lack of personal hearing and unconsidered response, remanding the case for fresh adjudication.
Calcutta High Court remands income tax appeal, setting aside NFAC’s order due to lack of personal hearing and directing re-adjudication within 16 weeks.
Calcutta High Court recently remanded a case involving DYS Impex Private Limited, ruling that GST Input Tax Credit (ITC) denial without considering the retrospective application of Section 16(5) of the WBGST/CGST Act, 2017, was unjustified. This decision impacts ITC claims for financial years 2017-18 to 2020-21.
Calcutta High Court dismisses revenue’s appeal in a service tax case due to the demand falling below the monetary limit set by the Central Board
