The Calcutta High Court has dismissed a petition against a service tax order, ruling that the taxpayer was not entitled to relief after failing to notify authorities of an address change.
Calcutta High Court overturns GST registration cancellation for Balaji Polycon, citing physical verification confirming business existence and directing restoration.
Calcutta High Court dismisses tax department’s appeal, ruling that an expired e-way bill was not a willful attempt to evade tax by the trader.
Calcutta High Court dismisses writ against ex parte service tax order, noting petitioner’s non-appearance and availability of an alternate remedy despite COVID-19 period.
Calcutta High Court mandates ED to issue fresh summons with predicate offence details in a PMLA case, balancing investigative powers with fair disclosure for appearance.
Calcutta High Court directs SEBI to accept Priya Ranjan Sah’s payment, citing a one-day delay as not warranting prolonged litigation or fresh asset auctions.
Calcutta High Court’s Division Bench ruled on a penalty under Section 129 for an expired e-way bill, reducing it to a notional amount after finding no intent to evade tax.
Calcutta High Court dismisses revenue appeal, upholding ITAT’s decision to quash reassessment against Gillanders Arbuthnot due to lack of new evidence.
Calcutta High Court held that merely because share transactions were done through stock exchanges it doesn’t make the transactions genuine. Accordingly, bogus capital loss claim rejected and appeal of revenue allowed.
The Calcutta High Court has restricted Central GST authorities from re-auditing periods already covered by a prior audit, citing Section 65(7) of the GST Act.