Dynasoure Concrete Treatment Private Limited Vs Chairman, GSTN (Calcutta High Court) In this writ petition the petitioners have made a very innocuous prayer of direction upon the Chairman, Goods and Service Tax Network/respondent No. 1 to consider its representation dated 3rd May, 2022 seeking amendment in GSTIN by one recipient in GSTR-1 filed for the […]
Goods which are subject to nil rate of cess would be construed as exempt supplies for purposes of formula prescribed Rule 89 (4) of CGST Rules
Held that in case of appointment of a sole arbitrator, the law is very clear that it is the Court that is to decide the sole arbitrator. The persons that have been nominated by the respondent cannot be accepted.
NBCC (India) Ltd. Vs State of West Bengal (Calcutta High Court) MSMED Act is a special legislation and has an overriding effect, the parties governed by it are bound to follow the mechanism provided under Section 18 of the Act. It was further reiterated in Mackintosh Burn Limited v. Micro and Small Enterprises Facilitation Council […]
Ajet Ali Baidya Alias Ajet Baidya And Others Vs The State of West Bengal And Others (Calcutta High Court) Right to property is a valuable right flowing from Article 300A of the Constitution of India, merely on the ground of delay, the State cannot deny its obligation to compensate the petitioners. Facts- The writ petitioners prayed […]
Board of Trustees for Syama Prasad Mookerjee Port Vs Marinecraft Engineers Private Limited (Calcutta High Court) The disputes between the parties pertain to the deductions made by the petitioner under diverse heads from the moneys which were due and payable to the respondent. The respondent being a unit entitled to the benefits of the Micro […]
Instant Writ Petition has been filed against action of Sales Tax Department concerned denying it concessional rate of tax on sales made by it
High Court set aside the assessment order passed U/s.74 of the WBGST Act, as no opportunity of personal hearing was provided to the petitioners, although the same was specifically asked from the authorities.
Bhadrish Jayantilal Sheth Vs ITO (Calcutta High Court) In this writ petition, petitioner has challenged the impugned assessment order dated 30th March, 2022 under Section 147 read with Section 144B of the Income Tax Act, 1961 relating to assessment year 2013-2014 on the ground of violation of principle of natural justice by not providing the […]
Petitioners further submit that they have paid the amount of purchases in question as well as tax on the same not in cash and all transactions were through banks and petitioners are helpless if at some point of time after the transactions were over,
