Calcutta HC has remanded a GST case, ruling that the department erred by treating a voluntary payment under Section 73(5) as a response to a Section 74 show-cause notice.
The Calcutta High Court dismissed a revenue appeal, upholding the ITAT’s order to delete an addition under Section 68. The court found no question of law.
The Calcutta High Court has declared a provisional bank account attachment invalid, ruling it expired after one year under Section 83(2) of the CGST Act.
Where Cooperative Society was engaged in the business of providing credit facilities to its members, they deposited excess amount for short term in banks, interest earned was entitled for deduction under Section 80P(2)(a)(i).
Calcutta High Court ruled that appellate authorities can accept additional evidence in GST appeals for fair disposal, even if Rule 112(1) conditions aren’t fully met.
Calcutta High Court dismisses PCIT appeal, ruling penalty notice under Income Tax Act invalid due to failure to specify contravention, citing judicial precedents.
The Calcutta High Court ruled that a show-cause notice cannot be quashed due to a lack of pre-SCN consultation, but the department must provide a hearing.
Calcutta High Court grants bail to Gopal Rathi, arrested for alleged GST fraud, citing failure to issue prior notice under BNSS and a period of 40 days in custody.
Calcutta High Court held that compounding application under Foreign Exchange Management Act, 1999 cannot be maintained post completion of adjudication process. Accordingly, appeal failed and hereby dismissed.
Calcutta High Court dismisses a writ petition from Tara Lohia Private Limited, challenging a GST order. The court ruled that the petitioner failed to provide supporting documents for input tax credit claims, upholding the tax authority’s decision.
