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Calcutta High Court

High Court permits GST appeal filing after expiry of statutory period

February 19, 2023 2313 Views 0 comment Print

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 […]

Opportunity of hearing to be granted prior to cancellation of GST registration for non-filing of GST return

February 18, 2023 1347 Views 0 comment Print

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.

GST- HC condoned delay in statutory Appeal under GST Act

February 17, 2023 1737 Views 0 comment Print

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 […]

HC grants relief in SVLDRS Scheme 2019 & directs to issue SVLDRS-4 & refund the amount

February 17, 2023 1449 Views 0 comment Print

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 […]

Appellate authority not empower to decide on issue which didn’t originate from original authority’s order

February 16, 2023 1530 Views 0 comment Print

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.

HC dismisses writ petition against classification of ‘tush kuro’ as ‘rice bran’

February 16, 2023 354 Views 0 comment Print

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 […]

Assessee allowed to file an appeal after delay of a negligible period

February 16, 2023 2799 Views 0 comment Print

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

Granting opportunity of being heard mandatory before invoking power u/s 127 to transfer case

February 14, 2023 5595 Views 0 comment Print

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.

Whether an order for transfer of a case from one city to another is administrative order?

February 12, 2023 2112 Views 0 comment Print

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 […]

An incentive or benefit extended by Government should not be denied on technical ground

February 7, 2023 1746 Views 0 comment Print

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.

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