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Calcutta High Court

Calcutta HC: Pre-Deposit Required for Section 34 Arbitration Act Applications under Section 19 MSME Act

August 8, 2023 1197 Views 0 comment Print

The petitioner filed an application for stay of an arbitral award passed by the West Bengal State Micro Small Enterprises Facilitation Council.

Charge of money used being obtained by fraudulent means cannot be pardoned before full-fledged trial

August 5, 2023 582 Views 0 comment Print

Calcutta High Court held that charges under section 24 of the Prevention of Money Laundering Act, 2002 towards any knowledge of committing crime of the money used is obtained by fraudulent means cannot be pardoned before a full-fledged trial.

ITC cannot be denied to recipient without due investigation of supplier: Calcutta HC

August 3, 2023 66855 Views 0 comment Print

Calcutta High Court has held that the denial of Input Tax Credit (ITC) to the recipient without due investigation of the supplier cannot be sustained. The ruling highlights the importance of conducting proper inquiries before reversing ITC claims.

HC quashes Posthumous Assessment Order Under Section 148A(b) of IT Act

August 1, 2023 705 Views 0 comment Print

Calcutta High Court sets aside an assessment order after the death of the noticee prior to the initiation of proceedings under Section 148A(b) of IT Act.

Calcutta HC Dismisses Writ Petitions Challenging Preliminary Reports on Tax Investigation

July 30, 2023 585 Views 0 comment Print

The Calcutta High Court dismisses writ petitions challenging preliminary reports issued by the Deputy Commissioner of State Tax in a tax investigation case.

IGST on Loan by Citibank to Credit Card Holder – Calcutta High Court Judgment

July 26, 2023 2502 Views 0 comment Print

Explore the recent Calcutta High Court judgment on IGST exemption for Citibank credit card loans. Analysis of the loan, credit card services, and implications for borrowers.

Seized Gold Ornaments: Lack of distinctive identification numbers on challans not justify addition

July 26, 2023 2379 Views 0 comment Print

Explore the PCIT Vs Goutam Chakraborty case where Calcutta High Court dismisses revenue’s appeal, upholding the deletion of additions under section 69A for seized gold.

Demanding legitimate dues is not extortion under Section 385 of IPC

July 25, 2023 2061 Views 0 comment Print

In present facts of the case, the Hon’ble High Court quashed the proceedings under Section 385 of IPC pertaining to extortion as in the present case, the petitioners acted as per the agreement between the parties to demand their legitimate dues.

Calcutta HC Sets Aside Section 148A(d) Order – Violation of Natural Justice

July 24, 2023 4866 Views 0 comment Print

Calcutta High Court’s ruling in Sushil Jaiswal Vs Union of India – order under Section 148A(d) set aside due to denial of personal hearing violating principles of natural justice.

HC explains specified authority under Section 151(ii) of Income Tax Act

July 23, 2023 4791 Views 0 comment Print

Gemini Overseas Limited filed a writ petition challenging the order passed under Section 148A(d) of the Income Tax Act, 1961, for the assessment year 2019-20. The petitioner contended that the order was passed without approval from the “Specified Authority” as required under Section 151(ii) of the Income Tax Act, 1961.

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