Calcutta High Court orders provisional release of detained goods in Surojit Das Vs Deputy Commissioner of State Tax, requiring 200% penalty payment pending final writ petition judgment.
Calcutta High Court directs taxpayer to appeal GST goods detention order, allowing confrontation of disclaiming consignor and opportunity to prove ownership.
Calcutta High Court remands Ultratech Cement’s GST appeal, dismissed due to manual filing, citing technical issues post-demerger. Court directs fresh adjudication and proper online uploads.
Calcutta High Court directed department to accept the classification adopted by appellant since de novo adjudication didn’t commenced within time permitted by High Court but commenced after seven years.
The Calcutta High Court ruled that a secured creditor under the SARFAESI Act holds priority over CGST dues, citing Section 26E of the SARFAESI Act and Supreme Court precedents.
Calcutta High Court held that internal Comparable Uncontrolled Price [CUP] is most appropriate method in determining Arm’s Length Price [ALP] for sale of power by Captive Power Plant to non-eligible units of the assessee. Accordingly, appeal of revenue dismissed.
Calcutta High Court held that fixed monthly AC charges is an essential component of “rent” thus rent goes beyond the ceiling limit and thus is excluded from the purview of the West Bengal Premises Tenancy Act, 1997. Hence, appellant is entitled to a decree of eviction.
Calcutta High Court hears appeal on the validity of tax penalties under Section 271(1)(c), specifically if show-cause notices lacking specific grounds are invalid. The case involves the Thakur Prasad Sao Group.
Calcutta High Court held that supply of computers and its hardware like servers, printers, computer peripherals, etc. with transfer of right to use doesn’t come within the purview of ‘supply of tangible goods’ for use as per provision of section 65(105)(zzzzj) of the Finance Act.
Calcutta High Court urges businessman to appeal GST registration cancellation, citing factual disputes. Court suggests appellate authority conduct further inspection.
