Debson Pumps Pvt. Ltd. Vs Assistant Commissioner of State Tax (Calcutta High Court) High Court permitted the petitioner to file an appeal after the expiry of statutory period after condoning the delay. FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This application has been filed to condone the delay of 109 days in […]
Calcutta High Court held that non-filing of GST return vis-à-vis cancellation of GST registration, an opportunity of hearing should be granted to the petitioner who failed to file the GST return as incurred heavy loss and accordingly was under tremendous mental stress.
Sikha Debnath Vs Assistant Commissioner of State Tax (Calcutta High Court) Honorable Calcutta High Court at Circuit Bench at Jalpaiguri , Hon’ble JUSTICE BIBEK CHAUDHURI in WPA 304 of 2023, was pleased to pass an order and condoned the delay in filing a Goods and Services Tax (GST) Appeal by the petitioner-Sikha Debnath, as only […]
Millenium Construction and Ors. Vs Designated Committee (Calcutta High Court) Honorable Calcutta High Court, Circuit bench at Jalpaiguri, in case no. WPA 3120 of 2022, order dated 08.02.2023 passed by the Honorable Justice Bibek Chaudhuri , quashed the penalty imposed on the petitioner and also directed to repay the amount and directed to issue the […]
Calcutta High Court held that the appellate authority could not have taken a decision on an issue, which did not emanate from the order passed by the original authority.
Ajay Saha Vs Sales Tax Officer (Calcutta High Court) Petitioner contends that his product is cattle feed and is not liable to be taxed but nowhere the particular product on which the petitioner wants exemption has been mentioned in the said schedule. The schedule ‘A’ of the West Bengal Value Added Tax, 2003 simply includes […]
HC allow assessee to file appeal where there is delay of a negligible period by extending stipulated time under Section 107 of CGST Act 2017
Calcutta High Court held that order of transfer passed invoking power under section 127 of the Income Tax Act without opportunity of being heard is unsustainable in law.
Kamal Nath Vs PCIT (Calcutta High Court) Whether an order for transfer of a case from one city to another is an administrative order or a quasi judicial order and also whether reasons are required to be recorded for passing such an order In this high voltage case related to Ex-Chief Minister of Madhya Pradesh […]
The Government of West Bengal notified West Bengal Industrial Promotion Assistance to Industrial Enterprises (scheme) with effect from 01.01.2010 with the object to encourage manufacturing goods in West Bengal and to take care of the financial needs for expansion of their capacity, modernization and improving their marketing capabilities.