Kolkata High Court dismissed an appeal challenging the NCLT Kolkata bench relocation and facilities, citing judicial restraint in executive policy and administrative matters.
Calcutta High Court rules excise duty under Sugar Cess Act is eligible for CENVAT credit, following Karnataka High Court’s binding precedent.
Calcutta High Court directs WB Tax Board to re-verify ALD Automotive VAT ITC claim after noting discrepancies in document submission.
Calcutta High Court held that addition u/s. 68 of the Income Tax Act towards bogus share capital and share premium duly deleted by CIT(A) since identity and creditworthiness of the share subscribers alongwith genuineness of transactions duly proved.
Calcutta High Court held that initiation of penalty proceedings under section 271(1)(c) of the Income Tax Act and passing of penalty order thereof in the name of a non-existent entity (i.e. dissolved HUF) is liable to be quashed. Accordingly, appeal of revenue dismissed.
Calcutta High Court held that petitioner is entitled to concessional rate of tax at the rate of 2% on inter-State sale even if petitioner was unable to obtain Form-C declaration. Thus, writ disposed of accordingly.
Calcutta High Court upholds a transfer order under Section 127 of the Income Tax Act, passed eight years prior, after examining due process.
Calcutta HC directs petitioner to seek revocation under Section 30 CGST Act after GST registration was cancelled without a proper opportunity to respond.
Calcutta High Court upholds PCIT’s power to revise assessment based on minimal bogus purchase addition, citing lack of inquiry and Supreme Court precedent.
The petitioner became a registered dealer under the West Bengal Goods and Services Tax Act, 2017, effective from July 1, 2017 and carried out business activities during F.Y. 2017-18, procuring 11,876 MT of sugar and selling the entire stock by March 2018.
