Calcutta High Court held that though the official liquidator is now in-charge of the affairs of the company, the petitioners being the erstwhile directors are to assist the official liquidator in affairs of the company even after winding up.
In a significant ruling, the Hon’ble Calcutta High Court, in the case of Perfect Enterprise v. State of West Bengal [W.P.A. No. 532 of 2023 dated June 15, 2023], overturned a penalty order issued by the Adjudicating Authority and subsequently upheld by the Appellate Authority. The court held that no penalty should be imposed on a bonafide assessee if the e-way bill expires during the transportation of goods due to a national holiday.
Landmark ruling by Calcutta High Court on provisional attachment of a cash credit account under GST in J.L. Enterprises Vs Assistant Commissioner State Tax case.
Calcutta High Court held that if a husband supplies the consideration money for acquiring property in the name of his wife, such fact does not necessarily imply benami transaction.
Review of the Calcutta High Court’s judgment in the case Usha Gupta Vs Assistant Commissioner of Revenue, exploring the implications for penalties in instances of shortage in consignment quantity.
The recent ruling from the Calcutta High Court in the case of Madalyns Tea Enterprise Vs Senior Joint Commissioner provides key insights into the issue of smuggling and bogus E-Way Bills. Learn about the Court’s decision on releasing a detained tea consignment amidst allegations of poppy seed smuggling.
Calcutta HC dismisses writ petition challenging order accusing petitioner of benefiting from unaccounted money through accommodation entries
In a recent judgement, the Calcutta High Court ordered the release of detained tea consignment belonging to Radha Tea Merchant. The case involved smuggled poppy seeds but found no evidence of the supplier’s involvement. Discover more about this case.
Dive into the case of Jyote Motors Bengal Pvt. Ltd. v. Additional Director, DGGI, where the Calcutta High Court adjudicates on the constitutional validity of Section 16(4) of the CGST Act.
Gain insights into the landmark ruling by the Calcutta High Court in SKP Infrarealty Pvt Ltd. & Anr vs Union of India case, regarding non-participation in income tax proceedings and the principle of natural justice.
