Calcutta High Court examines the blocking of IGST credit under Rule 86A in Basanta Kumar Shaw’s case due to alleged mismatch in tax records for 2018-2021.
Calcutta High Court directs reassessment of Limton Metals’ GST registration after questioning the retrospective cancellation.
Calcutta High Court grants interim stay on tax demand under Section 73 of CGST Act, citing jurisdictional issues and precedents. Next hearing scheduled for Jan 2025.
ITAT order was based on the fact that assessee had discharged its onus to prove the identity and creditworthiness of the share subscribing companies and the genuineness of the transactions.
Calcutta High Court held that notification dated 27 June 2022 issued by the Government of West Bengal is excessive, manifestly arbitrary and contravenes the provisions of the Constitution and the Rule of Law and also contrary to the Industrial Disputes Act 1947.
Calcutta High Court modifies GST pre-deposit order, setting it at 10% of disputed tax. Attachment order revoked upon compliance. Appeal resolution outlined.
Calcutta High Court allowed the bail application on the fact that petitioner has been in prolonged incarceration before being pronounced guilty of an offence. Court also relied on the principle that bail is rule and jail is exception.
Calcutta High Court invalidates assessment order in Cosyn Limited case, directing a refund of the 10% pre-deposit made under interim relief.
Calcutta HC quashes appellate dismissal in GST case due to procedural lapses and directs reconsideration of delay condonation on merits.
Calcutta High Court quashes assessment order due to procedural lapses and improper service of notices, emphasizing compliance with Section 282 of the Income Tax Act.
