Kiran Agarwal challenges an order under Section 148A(d) of the Income Tax Act, citing jurisdictional issues. Calcutta High Court quashes the order due to non-compliance with approval formalities.
Sushil Kumar Gupta & Ors. Vs State of West Bengal & Anr. (Calcutta High Court) Learned advocate for the petitioners submits before this Court that the present petitioner No.-3 has resigned from the company as a Director in the year 1994 and the other petitioners have no connection in the alleged occurrence of offence, however […]
HC held that even without any request for personal hearing by an assessee, officer must have to provide personal opportunity of hearing, if the order is contemplated to be adverse.
PCIT from whom approval has been taken is not specified authority for approval under Section 148 and Section 148A of Income Tax Act, 1961.
Active Ads Vs State of West Bengal & Ors. (Calcutta High Court) HC find that this matter does not warrant to be heard on affidavits. The appeal was dismissed only on the ground of failure of the petitioner to make the pre-deposit. Taking a lenient view as to the default as the same will non-suit […]
HC allows petitioner to demonstrate that tractors/trailors against which exemption of motor vehicles tax are claimed are not used or do not ply in public road but are confined only within the tea garden area.
Only for clerical mistake of GSTIN in invoice Government cannot usurp money of a taxpayer & make him run to pillar to post for refund of same.
SSB Petro Products Vs Assistant Commissioner (Calcutta High Court) This intra-Court appeal is directed against the order dated 16.01.2023 passed in WPA 29 of 2023. The appellants had challenged the order passed by the Senior Joint Commissioner, State Tax, Howrah Circle dated 21.11.2022 rejecting the appeal filed by the appellant as time barred. On a […]
In view of non-availability of GST appellate forum against impugned order of appellate authority, writ petition is entertained by HC
Calcutta High Court decision on Anmol Industries vs WB AAR case. Challenge to AAR rejection of GST exemption ruling application. Appellate authority option discussed.
