Calcutta High Court quashes GST order passed u/s 73, as reply to SCN was ignored. Directs re-adjudication after considering taxpayer’s response and hearing.
The Calcutta High Court ruled that taxpayers cannot be prejudiced by inadequate information in GST refund deficiency memos, allowing re-filing of applications.
Calcutta High Court remands Horizon Hi Tech GST appeal after 19-day delay; cites director’s illness, business closure, and tribunal absence.
Calcutta High Court remands Hindustan Construction Co. Ltd.’s VAT assessment challenge, citing issues with “best of judgment” assessment and unsubstantiated 40% addition to Contractual Transfer Price. Directs re-examination.
Calcutta High Court rules on bail cancellation in Union of India vs. Santosh Kumar Sha. The court addresses the jurisdiction of an equal strength bench to review bail orders based on alleged impropriety in the initial grant.
Calcutta High Court permits Tara Marine Syndicate to file a composite challenge against a GST Section 74 show cause notice and its subsequent adjudication order.
Calcutta High Court rules mandatory pre-deposit under Section 107(6) of CGST Act is essential for appeal, even in cases of financial hardship. No discretion for waiver.
Calcutta High Court mandates manual GSTR-1 form amendment beyond the due date, citing judicial precedents and the right to legitimate input tax credit.
Calcutta High Court held that Kolkata Municipal Corporation cannot levy advertisement tax without framing regulations or without the budget estimate prescribing the rates at which advertisement tax may be levied. Thus, demand notice on Cricket Association of Bengal bad-in-law.
Calcutta High Court remands ITC denial for late GSTR-3B, directing reconsideration under Section 16(5) of the GST Act for Diamond Timber Industries.
