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Calcutta High Court

HC Quashes GST Assessment Order Due to Omission of Personal Hearing Details in SCN

August 25, 2024 1311 Views 0 comment Print

Calcutta High Court quashes GST assessment order for Phuljhora Agro due to lack of opportunity for hearing. Case remanded for fresh proceedings under Section 73.

Calcutta HC Stays GST Demand Pending GST Appellate Tribunal Formation

August 25, 2024 672 Views 0 comment Print

Calcutta HC grants stay on GST demand due to lack of Appellate Tribunal. Petitioner must deposit 10% of disputed tax for interim relief.

Calcutta HC Stays Income Tax Notice Under Section 148

August 25, 2024 5712 Views 0 comment Print

Calcutta High Court stays notice under Section 148 of IT Act issued by Jurisdictional AO for AY 2017-18, citing jurisdictional issues. Awaiting exchange of affidavits.

Calcutta HC Grants Stay in GST Appeal Pending Tribunal Formation

August 25, 2024 504 Views 0 comment Print

Calcutta High Court grants stay on GST demand due to lack of Appellate Tribunal. Petitioners must deposit 10% of disputed tax for interim relief.

Calcutta HC Condones Delay in Appeal Filing Due to Kidney Ailment of Petitioner’s Wife

August 25, 2024 492 Views 0 comment Print

Calcutta High Court remands GST appeal citing petitioner’s valid reason—wife’s serious kidney ailment, explaining delay in filing appeal under Section 107 of WBGST/CGST Act 2017.

Non-compliance with specified authority’s approval requirements invalidates assessment order

August 24, 2024 780 Views 0 comment Print

Calcutta High Court dismisses revenue’s appeal challenging assessment order due to non-compliance with Section 151(ii) approval requirements.

HC Dismisses Revenue Appeal; As no Question of Law Arising from Tribunal’s Order

August 24, 2024 2868 Views 0 comment Print

Calcutta HC dismisses PCIT appeal on bogus share loss, finding no grounds for reconsidering ITAT’s order in Zulu Merchandise Pvt Ltd case.

ITAT Dismisses Appeal as Infructuous Following NCLT Approval of Resolution Plan

August 24, 2024 552 Views 0 comment Print

Calcutta High Court dismisses IT department’s appeal against ITAT ruling after NCLT approves resolution plan for Srei Infrastructure Finance Limited.

Calcutta HC Permits GST Registration Restoration Upon Filing Overdue Returns & Payment of Dues

August 23, 2024 585 Views 0 comment Print

Calcutta HC grants small retailer another chance to restore GST registration, subject to filing overdue returns and paying dues within three weeks.

Extended Limitation Period Requires Clear Allegations of wilful misstatement, suppression of facts, fraud, or collusion

August 22, 2024 888 Views 0 comment Print

Calcutta High Court dismisses petition challenging a CGST order. Petitioners directed to seek remedy through the Central Excise and Service Tax Appellate Tribunal.

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