HC set aside the order passed by 7 Revenue Department cancelling GST Registrations of assessee on the grounds of suspicion. Held that, the transaction cannot be suspected merely on the grounds that the GST Registration of the other-end dealer was cancelled with retrospective effect.
Calcutta High Court held that Income Tax authorities can initiate afresh proceedings if the previous proceeding were invalid as per law.
Graphic aids Vs Sales Tax Officer (Calcutta High Court) As stated by the learned Advocate for the appellant that sum of Rs.16,51,924/- has been recovered after the writ petition was dismissed, we feel the interest of revenue has been sufficiently safeguarded as more than 50% of the total dues has already been recovered. Therefore, the […]
Calcutta High Court held that criminal proceeding initiated in null and void as the proceeding has been initiated without a sanction order from the commissioner which is a mandatory precondition.
Whether on account of non reconciliation of purchases reflected by the party in GSTR 1 without supplying necessary details, the assessment order passed u/s 143(3)/144B is sustainable in law?
Calcutta High Court held that order passed without considering statements recorded under section 108 of the Customs Act which are not retracted is liable to be interfered.
Calcutta High Court held that the rates of tax as increased would be prospective and shall not affect the pending contracts and therefore would be entitled to the compounded rate of tax at 2% for the relevant period.
Calcutta High Court held that disability certificate shows the disability was assessed by the doctor of the Board of Contai S.D. Hospital and their expertise and experience cannot be doubted in absence of any rebuttable evidence on record. Award granted by Ld. Tribunal justified.
Calcutta High Court in the case of Maxxcab Wires & Cables Pvt Ltd & Anr vs State Tax Officer held that the Non-speaking Order under Goods and Services Tax is not valid.
Calcutta High Court directed the assessing officer to apply the net profit rate as ordered by the Tribunal to the entire receipts i.e. disclosed and undisclosed.
