Calcutta High Court mandates manual GSTR-1 form amendment beyond the due date, citing judicial precedents and the right to legitimate input tax credit.
Calcutta High Court held that Kolkata Municipal Corporation cannot levy advertisement tax without framing regulations or without the budget estimate prescribing the rates at which advertisement tax may be levied. Thus, demand notice on Cricket Association of Bengal bad-in-law.
Calcutta High Court remands ITC denial for late GSTR-3B, directing reconsideration under Section 16(5) of the GST Act for Diamond Timber Industries.
Calcutta High Court directs manual GSTR-1 rectification for Nivriya India due to inadvertent export errors, enabling IGST credit. Cites precedents on genuine mistakes.
Calcutta High Court rules DGGI cannot initiate a parallel GST investigation for periods already audited by State GST authorities. This prevents multiple inquiries by different agencies for the same tax period.
Calcutta High Court quashes a GST refund appeal rejection for Gaurav Agarwal, citing lack of hearing, prior registration cancellation, and instruction to file PMT-03.
Calcutta High Court upholds income estimated at 0.77% for GNG Exports after books rejection, even with initial grounds for rejection found untenable.
Calcutta High Court remands Ajit Kumar Bothra’s GST appeal, finding dismissal on limitation without a personal hearing contrary to statutory scheme.
Calcutta High Court set aside an appeal dismissal due to a 47-day delay, remanding the GST tax dispute for a merit-based decision and addressing bank account attachment.
Calcutta High Court overturns ineligible ITC demand against Niranjan Paul, citing authorities’ failure to consider crucial evidence of goods movement and supplier’s valid registration.
