The central question before the High Court was: Can the department’s inaction on a pre-show cause notice under Section 74 effectively frustrate a taxpayer’s statutory right to opt for settlement under Section 128A, especially when such settlement is contingent upon the issuance of a formal notice under Section 73(1)?
Calcutta High Court held that period of offence prior to June 1, 2009 attracts Schedule to Prevention of Money Laundering Act, 2002 [PMLA] being amended with effect from June 1, 2009 as proceeds of crime continue in possession till Amendment.
Calcutta High Court rules on ITC reversal, stressing strict adherence to Rules 42 & 43. Tax authorities must follow procedure; taxpayers get a chance for reconciliation.
Calcutta High Court quashes GST order passed u/s 73, as reply to SCN was ignored. Directs re-adjudication after considering taxpayer’s response and hearing.
The Calcutta High Court ruled that taxpayers cannot be prejudiced by inadequate information in GST refund deficiency memos, allowing re-filing of applications.
Calcutta High Court remands Horizon Hi Tech GST appeal after 19-day delay; cites director’s illness, business closure, and tribunal absence.
Calcutta High Court remands Hindustan Construction Co. Ltd.’s VAT assessment challenge, citing issues with “best of judgment” assessment and unsubstantiated 40% addition to Contractual Transfer Price. Directs re-examination.
Calcutta High Court rules on bail cancellation in Union of India vs. Santosh Kumar Sha. The court addresses the jurisdiction of an equal strength bench to review bail orders based on alleged impropriety in the initial grant.
Calcutta High Court permits Tara Marine Syndicate to file a composite challenge against a GST Section 74 show cause notice and its subsequent adjudication order.
Calcutta High Court rules mandatory pre-deposit under Section 107(6) of CGST Act is essential for appeal, even in cases of financial hardship. No discretion for waiver.
