Calcutta High Court sets aside GST penalty for non-physical delivery challan, emphasizing no tax evasion intent and digital document availability.
Calcutta High Court rules uploading orders on the GST portal is valid service under Section 169(1)(d), rejecting claims that other methods must be exhausted first.
Calcutta High Court remands a GST Input Tax Credit reversal case, setting aside previous orders due to factual disputes and lack of proper hearing.
Calcutta High Court stays reassessment proceedings against Unisource Hydro Carbon Services, highlighting the need for affidavits and potential natural justice violations.
Calcutta High Court overturns Section 148A(d) income tax order for AY 2018-19, citing natural justice violation due to lack of personal hearing. Case remanded for re-evaluation.
Calcutta High Court upholds ITAT decision, dismissing Income Tax Department’s appeal regarding share capital and premium addition for AY 2012-13.
Calcutta High Court directs refund of IGST paid by Sanjay Kumar Lohia, ruling a challan’s incorrect tax period entry should not deny a legitimate refund claim.
The central question before the High Court was: Can the department’s inaction on a pre-show cause notice under Section 74 effectively frustrate a taxpayer’s statutory right to opt for settlement under Section 128A, especially when such settlement is contingent upon the issuance of a formal notice under Section 73(1)?
Calcutta High Court held that period of offence prior to June 1, 2009 attracts Schedule to Prevention of Money Laundering Act, 2002 [PMLA] being amended with effect from June 1, 2009 as proceeds of crime continue in possession till Amendment.
Calcutta High Court rules on ITC reversal, stressing strict adherence to Rules 42 & 43. Tax authorities must follow procedure; taxpayers get a chance for reconciliation.
