Calcutta High Court held that cancellation of GST registration with retrospective effect on the basis of vague show cause notice not furnishing any details is not in accordance with law. Accordingly, writ petition is allowed and orders cancelling registration set aside.
The Calcutta High Court has set aside an appellate authority’s order rejecting a GST appeal on grounds of a 56-day delay.
The Calcutta High Court has set aside a 200% GST penalty on a business for an expired e-way bill, ruling the tax authority failed to prove an intent to evade tax.
The Calcutta High Court ruled that a prior payment of over Rs.5.50 crore by Murshidabad Flour Mill Private Limited to tax authorities could be treated as a pre-deposit for filing an appeal, effectively waiving the mandatory 10% deposit.
The Calcutta High Court sets aside a 100% GST penalty, ruling that a stock transfer with proper documentation but without a registered “additional place of business” does not warrant a penalty.
The Calcutta High Court dismissed an appeal by a company and its shareholder, ruling that the company’s immovable property is a “proceeds of crime” and is subject to an ED investigation.
Calcutta High Court condones delay by Income Tax department, allowing assessee to file Forms 1 & 2 physically and avail Vivad se Vishwas Scheme, 2024.
Calcutta High Court disposed of a writ petition after the Income Tax Department decided not to pursue the demand raised under Section 143(1) for AY 2018-19, effectively closing the matter.
The Calcutta High Court has ordered tax authorities to refund an excess amount recovered from Supreme Infotrade, citing a premature recovery during the appeal period.
The Calcutta High Court has quashed the bank account attachment of Shashi Kant Jaiswal, permitting them to file a GST appeal after an alleged procedural error.
