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Calcutta High Court

Section 148A(b): Disclosure of materials on which AO formed opinion

July 14, 2023 3918 Views 0 comment Print

A comprehensive analysis of Udaan Hotels & Resorts vs Union of India case and its implications on disclosing assessment materials under Section 148A(b) of Income Tax Act.

Show cause notice not specifying charge against assessee is bad-in-law

July 12, 2023 2916 Views 0 comment Print

Calcutta High Court held that show cause notice not specifying the charge against the assessee is bad-in-law. Accordingly, initiation of the penalty proceedings is vitiated.

Calcutta High Court Verdict on Club Income Taxation & Principle of Mutuality

July 11, 2023 1473 Views 0 comment Print

Detailed review and analysis of the landmark judgment – Saturday Club Ltd Vs PCIT by Calcutta High Court concerning club income taxation and the principle of mutuality.

Calcutta HC Annuls Directive for ITC Reversal due to Supplier’s GST Registration Cancellation

July 11, 2023 2085 Views 0 comment Print

In a judgment by the Calcutta High Court, the authority’s email directive to reverse input tax credit (ITC) due to the retrospective cancellation of a supplier’s GST registration was set aside. The court emphasized the need for a valid basis for cancellation, violation of natural justice, and directed the authority to remit the reversed amount within 10 days.

Rejection of Appeal is invalid if vehicle breaks down and new e-way bill prepared post interception

July 7, 2023 1284 Views 0 comment Print

HC set aside the order passed by the Appellate Authority and remanded back the matter to Appellate Authority to pass a fresh speaking order after giving petitioners an opportunity of being heard, as the assessee had duly prepared the e-way bill within 3 minutes of the interception of the vehicle.

Appellate Authority cannot pass Order beyond allegations made in SCN

July 5, 2023 3726 Views 0 comment Print

In Earthmark Traders v. Joint Commissioner, State Tax ,Calcutta High Court sets aside order passed by Appellate Authority, emphasizing that authority cannot go beyond the allegations made in Show Cause Notice. Learn about facts, issue, held, and implications of this significant decision.

Official liquidator should be assisted by the erstwhile directors even after winding up

July 5, 2023 1203 Views 0 comment Print

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.

No Penalty for Bonafide Assessee if E-way Bill Expires on National Holiday

July 5, 2023 2130 Views 0 comment Print

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.

Cash Credit Account Not Provisionally Attachable under GST: Calcutta HC

July 4, 2023 1410 Views 0 comment Print

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.

Husband supplies money for acquiring property in wife’s name doesn’t imply benami transaction

July 3, 2023 5451 Views 0 comment Print

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.

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