Calcutta High Court quashes rejection of appeal due to delay, orders appellate authority to reconsider the delay condonation and appeal on merits.
Calcutta High Court rules on GST appeal delay, allowing condonation beyond 120 days. Legal precedent and Limitation Act invoked. Read full case analysis.
The Calcutta High Court quashes a duplicate service tax demand for the same period in Arjun Chettri vs Union of India & Ors, ordering the unfreezing of bank accounts.
In the matter abovementioned Hon’ble Calcutta HC have dismissed the writ petition filed against impugned order imposing penalty u/s 129 (3) of WBGST after considering that petitioner failed to provide documentary evidence in support of his claim.
Calcutta High Court sets aside the appellate order rejecting Rashtriya Ispat Nigam Limited’s GST appeal due to delay, directing a fresh hearing on merits.
Calcutta HC rules that an AO must dispose of an assessee’s objections to reassessment through a speaking order before proceeding with the case.
Calcutta HC directs the Appellate Authority to consider GST appeal delay condonation due to COVID-19 hardships, ensuring procedural fairness for the petitioner.
Calcutta High Court condoned delay in GST appeal by Kamala Stores, citing S.K. Chakraborty precedent and directing appellate authority to hear case on merits.
Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods within four days.
Calcutta HC upholds ITAT ruling, stating AO exceeded jurisdiction in Weilburger Coatings case by assessing beyond limited scrutiny scope. Appeal dismissed.
