Calcutta High Court overturns GST registration cancellation for cryptic order and failure to consider multiple business address amendments. Case remanded for reasoned decision.
High Court allows delayed GST appeal (Section 107) due to peculiar circumstances, directing the appellate authority to hear it on merits within 8 weeks.
Calcutta High Court dismisses revenue’s appeal in PCIT vs. Hirak Vyapaar Pvt. Ltd., affirming deletion of Section 68 addition after thorough factual review by ITAT.
Calcutta High Court dismisses revenue’s appeal in PCIT vs. Sitka Mercantile, affirming ITAT’s deletion of Section 68 addition. Court finds no substantial question of law in factual findings.
Calcutta High Court dismisses revenue’s appeal against ITAT order for AY 2012-13 in PCIT vs. Maninya Comfin Pvt. Ltd., finding no substantial question of law.
Calcutta High Court advises G.P. Tronics to file GST appeal, citing unexplained delay and availability of multi-tiered adjudication process.
Calcutta High Court remands GST appeal dismissed for delay, directs appellate authority to consider response and grant hearing in Ashok Kumar Saha case.
Calcutta High Court held that invocation of extended period of limitation without establishing wilful mis-statement and suppression of material facts with intent to evade payment of tax is not justifiable. Accordingly, entire order passed by adjudicating authority is set aside.
Calcutta High Court remands GST case due to unconsidered taxpayer reply. Court emphasizes fair hearing, directs fresh adjudication and personal hearing for appellant.
Calcutta High Court directs reconsideration of GST refund for a closed business, stating credit to bank account, not electronic ledger, is appropriate.
