The Calcutta High Court upheld the ITAT’s decision quashing the assessment after finding that the notice under Section 143(2) was issued by an officer lacking jurisdiction. The Court held that such a defect is incurable and strikes at the root of the proceedings.
The Court set aside the 2013 judgment striking down the Entry Tax Act after holding that the precedents relied upon had been overruled by the Supreme Court in Jindal Stainless. The retrospective amendments introduced in 2017 were upheld.
The Calcutta High Court examined whether its earlier ruling on diesel escalation reimbursement contained an apparent error. It held that no such error existed and dismissed the review petitions.
The Calcutta High Court set aside cancellation of GST registration and granted the taxpayer four weeks to file pending returns and clear dues. The ruling emphasizes providing an opportunity to regularise compliance where revenue interests are not adversely affected.
Jeel Kandla Service & Anr. Vs Union of India and Ors. (Calcutta High Court) The appeal arose from a judgment of a Single Judge dismissing a writ petition challenging an order of the Regional Director, Eastern Region, Ministry of Corporate Affairs, which had permitted shifting the registered office of a company from West Bengal to […]
The Court held that TDS certificates and income tax filings established a prima facie jural relationship between the parties. It granted interim protection after finding that the respondent could not deny a relationship previously acknowledged before tax authorities.
The Calcutta High Court quashed a 200% GST penalty imposed for transport of goods with an expired e-way bill. Considering the brief 50-minute delay beyond the extension window and absence of any allegation of tax evasion, the Court substituted the penalty with a token fine of Rs. 10,000.
The Court held that cancellation of GST registration for procedural non-compliance should not permanently deprive a taxpayer of business operations when the defaults can be remedied through statutory compliance.
Calcutta High Court held that deemed dividend under Section 2(22)(e) can be taxed only in the hands of a registered or beneficial shareholder. The Revenues appeal was dismissed following binding judicial precedents.
The Court held that a challenge to the validity of a GST circular cannot be relegated to the appellate authority under Section 107, as such authority lacks power to declare a circular ultra vires. The writ petition was remanded for consideration of the vires challenge.
