Anup Kumar Singh Vs Union of India & others (Calcutta High Court) Calcutta High Court held that issuance of provisional seizure order under Foreign Exchange Management Act, 1999 [FEMA] is in complete disregard of the moratorium prescribed by section 33(5) of Insolvency and Bankruptcy Code [IBC] since the provisions of the IBC would override the […]
Calcutta High Court restores GST appeal in Phonex Traders case, condoning delay due to valid reasons and directing fresh hearing within 12 weeks.
Calcutta HC rules on the expiry of a provisional attachment order under WBGST/CGST Act in the case of JL Enterprises. Details court observations.
Calcutta High Court rules on the jurisdiction of GST authorities to issue show-cause notices regarding transitional credit claims under TRAN-1, following the Usha Martin Ltd. precedent.
Calcutta High Court held that liberty is granted to the petitioner to respond to notice issued under section 148 of the Income Tax Act as the respondents are on the verge of bringing the assessment proceedings to a conclusion.
Calcutta High Court held that seizure of jewellery is valid since legitimacy of jewellery not substantiated; discrepancies are found in documentation and weight and there was reasonable belief of potential wrongdoing.
Calcutta High Court hears bail plea of Santosh Kumar Sah over GST ITC allegations. Questions raised on arrest procedure and lack of incriminating evidence.
Calcutta High Court allows reopening of GST portal for Shri Ashis Roychowdhury after setting aside registration revocation due to non-filing of returns.
Calcutta HC grants stay on GST demand as Appellate Tribunal is not yet operational and per Circular 224/18/2024-GST recovery is restricted in such cases.
Calcutta High Court addresses ITAT’s role in Sec 263 orders for fresh assessments and the eligibility for enhanced vehicle depreciation for own business use.
