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Calcutta High Court

No writ petition was allowable if assessee could avail GST Department’s effective adjudication of matter

December 31, 2024 453 Views 0 comment Print

It was held that writ courts did not interfere in cases where statutory remedies were available unless there was a clear violation of fundamental rights, lack of jurisdiction, or procedural perversity leading to manifest injustice.

Section 292B cannot cure defect of Scrutiny notice to a non-existent entity 

December 29, 2024 168 Views 0 comment Print

Court emphasized that issuing a notice to a non-existent entity constitutes a jurisdictional defect, which Section 292B cannot cure.

Rejection of candidature by IOC without any basis and beyond terms of brochure not justified

December 27, 2024 198 Views 0 comment Print

Calcutta High Court held that rejection of candidature not justified since rejection was without any basis and beyond the terms and conditions of brochure governing selection process initiated by IOC.

Detention u/s. 129(1) of GST Act affirmed due to deliberate misrepresentation

December 27, 2024 420 Views 1 comment Print

Calcutta High Court held that detention order under section 129(1) of the West Bengal Goods and Services Tax Act, 2017 affirmed due to mismatch, coupled with a substantial gap between the declared and verified valuation, indicated a deliberate misrepresentation.

Blocking of ITC credit is not directly related to actual recovery of taxes but to Ensures that Ineligible ITC Isn’t Utilized

December 23, 2024 912 Views 0 comment Print

Calcutta High Court examines the blocking of IGST credit under Rule 86A in Basanta Kumar Shaw’s case due to alleged mismatch in tax records for 2018-2021.

Calcutta High Court Orders Reassessment of GST Registration cancellation

December 21, 2024 369 Views 0 comment Print

Calcutta High Court directs reassessment of Limton Metals’ GST registration after questioning the retrospective cancellation.

GST: Sanjoy Mallick vs UOI- Jurisdictional issue GST: Calcutta HC Grants Interim Stay

December 20, 2024 585 Views 0 comment Print

Calcutta High Court grants interim stay on tax demand under Section 73 of CGST Act, citing jurisdictional issues and precedents. Next hearing scheduled for Jan 2025.

HC couldn’t indulge in factual examination of dispute u/s 68 as it was beyond scope of appeal u/s 260A

December 19, 2024 141 Views 0 comment Print

ITAT order was based on the fact that assessee had discharged its onus to prove the identity and creditworthiness of the share subscribing companies and the genuineness of the transactions.

Notification dated 27 June 2022 issued by West Bengal Government quashed: Calcutta HC

December 18, 2024 342 Views 0 comment Print

Calcutta High Court held that notification dated 27 June 2022 issued by the Government of West Bengal is excessive, manifestly arbitrary and contravenes the provisions of the Constitution and the Rule of Law and also contrary to the Industrial Disputes Act 1947.

Calcutta High Court Modifies Pre-Deposit in GST Appeal

December 18, 2024 621 Views 0 comment Print

Calcutta High Court modifies GST pre-deposit order, setting it at 10% of disputed tax. Attachment order revoked upon compliance. Appeal resolution outlined.

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