Calcutta HC directs petitioner to seek revocation under Section 30 CGST Act after GST registration was cancelled without a proper opportunity to respond.
Calcutta High Court upholds PCIT’s power to revise assessment based on minimal bogus purchase addition, citing lack of inquiry and Supreme Court precedent.
The petitioner became a registered dealer under the West Bengal Goods and Services Tax Act, 2017, effective from July 1, 2017 and carried out business activities during F.Y. 2017-18, procuring 11,876 MT of sugar and selling the entire stock by March 2018.
Anup Kumar Singh Vs Union of India & others (Calcutta High Court) Calcutta High Court held that issuance of provisional seizure order under Foreign Exchange Management Act, 1999 [FEMA] is in complete disregard of the moratorium prescribed by section 33(5) of Insolvency and Bankruptcy Code [IBC] since the provisions of the IBC would override the […]
Calcutta High Court restores GST appeal in Phonex Traders case, condoning delay due to valid reasons and directing fresh hearing within 12 weeks.
Calcutta HC rules on the expiry of a provisional attachment order under WBGST/CGST Act in the case of JL Enterprises. Details court observations.
Calcutta High Court rules on the jurisdiction of GST authorities to issue show-cause notices regarding transitional credit claims under TRAN-1, following the Usha Martin Ltd. precedent.
Calcutta High Court held that liberty is granted to the petitioner to respond to notice issued under section 148 of the Income Tax Act as the respondents are on the verge of bringing the assessment proceedings to a conclusion.
Calcutta High Court held that seizure of jewellery is valid since legitimacy of jewellery not substantiated; discrepancies are found in documentation and weight and there was reasonable belief of potential wrongdoing.
Calcutta High Court hears bail plea of Santosh Kumar Sah over GST ITC allegations. Questions raised on arrest procedure and lack of incriminating evidence.
