The Calcutta High Court has stayed a GST demand against P.G. Exim, citing the lack of a constituted Appellate Tribunal for the company to file an appeal.
Calcutta High Court held that petitioner/ buyer cannot be saddled with tax component for failure on the part of BSNL/ supplier. Accordingly, BSNL authorities are accordingly directed to pay the same and writ petition is disposed of.
Calcutta High Court held that delay of 180 days in filing of an appeal before Tribunal condoned since Tribunal is the last fact finding authority and delay of 180 days cannot be stated to be inordinate nor the assessee can be stated to have been not diligent in prosecuting matter.
Calcutta High Court held that DRAT order dismissing appeal of MSME upheld since MSME did not avail of the facilities and allowed the Securitization and Reconstruction of financial Assets and Enforcement of Security Interest (SARFAESI) Act, 2002 to run its course, then it is not entitled to any protection.
Calcutta High Court remands GST appeal as assessee claims unawareness of SCN uploaded under “Additional Notices and Orders,” ordering appellate authority review.
The Calcutta High Court dismissed a revision application by the state against a GST appellate order, ruling that the authorities cannot expand the scope of the original show-cause notice.
Assessee was entitled to refund of ₹7.98 crore as once a protest was lodged, it was upon the customs authorities to dispose of it by a speaking, appealable order, failing which, the protest could not be deemed to have lapsed.
The Calcutta High Court invalidates a penalty under Section 271(1)(c) because the show-cause notice failed to specify whether the charge was for concealing or furnishing inaccurate income particulars.
Assessee filed a writ petition challenging the Reserve Bank of India’s decision to return his compounding application. The application was filed after an adjudication order had already been passed against him under FEMA.
Calcutta High Court held that allowing application for withdrawal/cancellation of Ex. Bond bill of entry and re-instatement of into-bond bill of entry without referring the provisions of the Customs Act under which the permitted is not justifiable. Accordingly, order set aside.
