Progressive Metals Pvt. Limited Vs Deputy Commissioner (Calcutta High Court) It is not in dispute that the vehicle along with the goods entered the Durgapur industrial belt within the validity of the e-way bill. The vehicle was intercepted on 9th May, 2022 at 9:35 AM at Durgapur and the vehicle was detained along with the […]
Calcutta HC set aside the adjudication order on the facts and Circumstances subject to payment of further Rs. 1.00 lakh and lifted the bank attachment.
Calcutta High Court held that warehousing agency namely CWC (Central Warehousing Corporation) is statutorily entitled to demand and collect rent for the storage on the date when goods were entrusted to the custody of CWC.
Manish Lakhotia Vs Income Tax Officer (Calcutta High Court) The petitioner is aggrieved by the order dated 7th February, 2023 passed by the Assessing Officer directing the petitioner to pay 20% of the tax demand and then file stay petition for granting stay on tax demand. The petitioner submits that the petitioner filed an application […]
SSB Petro Products & Ors Vs Assistant Commissioner (Calcutta High Court) Hon’ble Division Bench of Calcutta High Court on 21.04.2023 passed the order and restored the appeal considering the facts and circumstances of the case. The Respondent no.1 issued notice in DRC-01A through email and the petitioner submitted reply through email and thereafter 1st Respondent […]
The Calcutta high court in this case was dealing with challenge to declaration of the petitioner herein as a wilful defaulter vide order passed in October,2018 when the counsel for the bank challenged maintainability on the ground of delay. The bank argued that the immediate cause of the writ was the lookout circular which was issued against the petitioner whereupon the petitioner was not allowed to travel abroad.
PCIT Vs SPPL Property Management Pvt. Ltd. (Calcutta High Court) Tribunal concluded that on both these issues, namely with regard to the provisions for doubtful debts and air-conditioner expenses, the assessing officer had conducted a detailed enquiry and thereafter completed the assessment. Secondly, it was held that the PCIT had erred in invoking the revisional […]
PCIT Vs Balmer Lawrie and Company Limited (Calcutta High Court) The tribunal after taking note of the factual position noted that the CIT(A) has taken specific note of the fact that the expenses claimed by the assessee as prior period, the liability to pay had crystallized during the relevant previous year and therefore the claim […]
Section 148 notice issued on non-existing company in spite of revenue having notice and knowledge of non-existence of such Company is quashed
Das Enterprise Vs The State of West Bengal (Calcutta High court) a) M/s. Buddhadeb Paul is a proprietorship business. The name of the proprietor is Rakhi Paul. Trade licence and registration have been given in the name of the agency Buddhadeb Paul indicating Rakhi Paul as the proprietor. The GST registration certificate also indicates that […]
