Calcutta High Court held that provisions of sub-section (5) section 245C of Income Tax Act is effective only from 1st February 2021, hence, application before Settlement Commission prior to that date cannot be held as invalid.
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.
Court emphasized that issuing a notice to a non-existent entity constitutes a jurisdictional defect, which Section 292B cannot cure.
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.
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.
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 directs reassessment of Limton Metals’ GST registration after questioning the retrospective cancellation.
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.
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.
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.
