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Calcutta High Court

Provision of warranty allowable as agreement has in-built warranty clause

April 19, 2023 801 Views 0 comment Print

Calcutta High Court held that Tribunal duly examined the terms and conditions of the agreement and found that warranty clause is in-built. Accordingly, provision of warranty is duly allowable.

Service Tax not leviable on Ocean Freight: Calcutta HC

April 19, 2023 795 Views 0 comment Print

LCL Logistix India Private Limited Vs Union Of India And ANR. (Calcutta High Court) This intra-Court appeal filed by the appellant/writ petitioner is directed against the order dated 19th January, 2017 in WP No.3 of 2017. In the said writ petition, the appellant had challenged the order passed by the Commissioner, Service Tax (ii), Commissionerate, […]

Income Tax Notices Issued on Non-Existing Company quashed

April 19, 2023 852 Views 0 comment Print

Impugned notice is quashed as it was issued in the name of non-existing company in spite of revenue having notice & knowledge of non-existence of such Company.

Erroneous calculation of GST Refund claimed during transition phase – HC allows Filing of Fresh Calculations 

April 19, 2023 471 Views 0 comment Print

Sondeep Paul Vs Union of India & Ors. (Calcutta High Court) The writ petition has been filed alleging inaction of the West Bengal State Rural Development Agency (in short ‘WBSRDA’), which is an agency under the department of Panchayat and Rural Development. The petitioner is granted liberty to incorporate the State of West Bengal through […]

HC quashes perverse Section 148A(d) order as passed without application of mind

April 18, 2023 2619 Views 0 comment Print

Order under Section 148A(d) appears from record, is perverse and is in total non-application of mind and is liable to be quashed.

Custom broker license suspension – Officer issued post-decisional hearing notice drawn offence report – HC directs appointment another officer

April 17, 2023 807 Views 0 comment Print

Principal Commissioner of Customs Vs Akshoy Kumar Ghosh & Sons (Calcutta High Court) This intra-Court appeal filed by the Revenue is directed against the order dated 01.12.2022 passed by the learned Single Judge in WPA 26090/2022. By the said order the learned Single Bench directed the Chief Principal Chief Commissioner of Customs to appoint another […]

Section 263 cannot be invoked on issue on which AO passed order after considering detailed reply of Assessee

April 15, 2023 624 Views 0 comment Print

PCIT Vs Karan Polymers Pvt. Ltd (Calcutta High Court) Short issue involved in the instant case is whether assumption of jurisdiction by PCIT under Section 263 of the Act was justified. The learned Tribunal noted that the issue based on which the PCIT assumed jurisdiction under Section 263 of the Act was the very same […]

Adjusting repair & maintenance and municipal taxes against rent without agreement is unjustifiable

April 14, 2023 726 Views 0 comment Print

Calcutta High Court held that adjusting repair and maintenance charges as well as Municipal Taxes against rent payable without specific agreement between landlord and tenant to do so is unjustifiable.

Writ not entertained as efficacious alternative remedy of filing appeal u/s 25 of PMLA Act available

April 13, 2023 1941 Views 0 comment Print

Soumyendra Nath Banerjee Vs Union of India (Calcutta High Court) Calcutta High Court didn’t entertained the writ petition under Article 226 of the Constitution of India as efficacious alternative remedy of appeal before the Appellate Authority under section 25 of PMLA Act, 2002 available. Facts- The petitioner is aggrieved by an order of provisional attachment […]

Motor Accident Award computation without multiplying amount with multiplier is unjustifiable

April 12, 2023 1692 Views 0 comment Print

Calcutta High Court held that computation of award amount without multiplying the amount with the multiplier 13 is unjustifiable.

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