Calcutta High Court sets aside GST order due to lack of hearing, violating Section 75(4) of CGST/WBGST Act. Matter remanded for fresh adjudication within 16 weeks.
Calcutta High Court quashes GST order for denying personal hearing, reaffirming mandatory compliance with Section 75(4) of the GST Act in adjudications.
Calcutta High Court stays Section 148 notice against Anup Kumar Agarwal, citing non-compliance with faceless assessment rules under Income Tax Act.
Calcutta High Court stays Section 148 notice against Anand Kumar Agarwal, citing non-compliance with faceless assessment rules under Income Tax Act.
Calcutta High Court orders restoration of GST registration for petitioner after payment of due revenue and penalty within 45 days.
The Calcutta High Court ruled that the State GST Department cannot initiate proceedings when the Central GST Department has already initiated proceedings on the same matter.
Calcutta High Court quashes penalty orders under WBGST Act, 2017, over delay in filing appeal due to personal circumstances
Calcutta HC allows appeal filing for part period in GST case due to technical issues with portal, directing payment and timely appeal submission.
Calcutta High Court rules GST proceedings are valid if served through alternate means, even if not uploaded on the portal. Key clarifications for filing appeals under CGST Act.
According to Section 103 of the CGST Act, unless an AAR ruling is challenged through an appeal, it remains legally enforceable, limiting the scope for the issuance of further show cause notices that contradict such rulings.
