The Calcutta High Court quashes the Kolkata Municipal Corporation’s order to dismantle a hoarding over unpaid advertisement taxes, as no prior notice was issued to the petitioner
Calcutta High Court reaffirms Input Tax Credit (ITC) rights of a genuine buyer, even if supplier’s registration gets retroactively cancelled.
Calcutta High Court mandates re-evaluation of ETC Agro Processing’s time-barred IGST refund, overturning denial based on an unconstitutional notification.
Case between Jai Venktesh Concast Private Limited and the Deputy Commissioner of State Tax, was heard by the Calcutta High Court. The writ petitioners filed an intra-court appeal against the order of the learned Single Bench, which directed them to pay 20% of the disputed tax for interim protection from recovery.
Calcutta HC in J. L. Enterprises v. Assistant Commissioner, State Tax held that cash-credit facility is not a debt, thus cannot be attached through provisional attachment order.
Constitutional Writ Jurisdiction of HC cannot act as an assessing officer and scrutinize facts/evidence & substitute the same with its own
Calcutta High Court has overturned the order passed under Section 148A(d) of Income Tax Act and restored the matter to the stage of 148A(b).
Calcutta High Court has recently ruled that the issuance of notice and initiation of reassessment beyond six years is barred by limitation
HC set aside SCN issued under Section 148A(b) & consequential orders on the grounds that the opportunity of being heard provided at first instance should be an effective opportunity, since, the power of reopening an assessment is a ‘power’ which should be exercised with adequate reason.
Calcutta High Court dismissed the review petition and directed the ED (Enforcement Directorate) to continue the investigation in the recruitment scam in municipality.
