Calcutta HC dismisses S.A. Exports’ Rs.66 lakh duty credit claim under Incremental Exports Scheme, ruling the seven-year delay post-favorable judgment was impermissible.
The Calcutta High Court dismissed a writ petition by GSPS Developers Private Limited challenging the attachment of its bank account under the GST Act.
The Calcutta High Court ruled that a tax order cannot be revised under Section 263 if the Assessing Officer has already conducted an inquiry into the matter, even if it is considered insufficient by tax authorities.
The Calcutta High Court refused to intervene in a GST demand order under Section 73, rejecting a writ petition filed eight months late. The Court held that statutory appellate remedies cannot be bypassed when the case does not involve jurisdictional issues or violation of natural justice.
The Calcutta High Court allowed the appeals of KPC Medical College And Hospital, setting aside penalties levied under Section 271(1)(c) and Section 271AAA, ruling that the show cause notices were invalid for failing to specify the exact charge (concealment or inaccurate particulars).
The Calcutta High Court, in Abdul Mannan Vs ITO, set aside a ₹50,000 cost imposed by the ITAT for the restoration of a tax appeal, citing the assessee’s small-trader status and dependency on a negligent consultant.
Calcutta High Court quashed a GST penalty under Section 129, ruling the tax authority relied solely on an unverified supplier statement without proving intent to evade tax.
Calcutta High Court held that cancellation of GST registration for non-compliance of some procedural requirements is not justified. Accordingly, order cancelling GST registration set aside and petitioner directed to file return for entire period of default.
High Court ordered pending restoration application of assessee before ITAT to be considered expeditiously, while noting a demand raised under Section 156 of Income Tax Act. The court emphasized avoiding unnecessary adjournments.
The Calcutta High Court addressed a petition by Archana Bazaz seeking the removal of goods seized by the GST department from her godown.
