Calcutta High Court allows reopening of GST portal for Shri Ashis Roychowdhury after setting aside registration revocation due to non-filing of returns.
Calcutta HC grants stay on GST demand as Appellate Tribunal is not yet operational and per Circular 224/18/2024-GST recovery is restricted in such cases.
Calcutta High Court addresses ITAT’s role in Sec 263 orders for fresh assessments and the eligibility for enhanced vehicle depreciation for own business use.
Calcutta HC rules share sale profits as capital gains for Century Plyboards, citing investment intent and consistent past tax treatment.
Calcutta High Court directs reconsideration of transitional GST credit claim, citing technical breach in obtaining provisional ID for migration.
Calcutta High Court rules notice is mandatory under Section 154(3) of the Income Tax Act before amending an assessment to reduce a refund. Arun Kumar Bose Vs ITO case.
Kolkata High Court grants stay on tax recovery in Adani Wilmar case, pending Appellate Tribunal formation, following Finance Ministry circular.
Calcutta High Court sets aside GST penalty for goods detention, finding no evidence of tax evasion or misclassification by the appellant.
Calcutta High Court sets aside GST registration cancellation in Deepen Sharma case, citing Subhankar Golder precedent for providing opportunity to remedy non-filing of returns.
Calcutta High Court quashes GST penalty citing lack of intent to evade tax and absence of rule mandating fixed route declaration in e-way bill.
