Calcutta High Court stays Section 148 notice citing procedural irregularities under Section 151A and faceless assessment rules. Further steps on the notice halted.
Calcutta HC ruling clarifies that retrospective cancellation of suppliers’ GST registration does not invalidate recipient’s claim to Input Tax Credit (ITC).
Calcutta HC quashes GST demand order for failing to grant personal hearing, directing the authority to provide a fresh hearing before passing the order.
Calcutta HC condones 5-day delay in GST appeal filing, acknowledging illness and pre-deposit as proof of bonafide intention. Appeal directed for hearing on merits.
Calcutta HC clarifies that penalty under GST Section 129 can’t be imposed solely for non-disclosure of full supplier details in e-way bills.
Calcutta High Court quashes GST registration cancellation, allowing restoration upon compliance. Review key judgments and implications in the C.P. George case.
Calcutta High Court overturns GST cancellation for non-filing, allowing restoration upon compliance. Key directives and implications in Bengal Co-operative case.
Summary of Calcutta High Court’s judgment on GST registration revocation, including compliance directives for restoration and legal observations.
Calcutta High Court dismisses appeal in PCIT Vs Sawankumar T Jajoo, upholding ITAT’s order on long-term capital gains from penny stocks.
Calcutta High Court held that transfer order issued under section 127(2) of the Income Tax Act lacking cogent reasons to justify necessity of transferring case is untenable. Accordingly, transfer order held as invalid.
