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Calcutta High Court

High Court Quashed non-speaking one line order

July 10, 2022 951 Views 0 comment Print

Chandra Udyog Vs Assistant Commissioner, CGST & CX (Calcutta High Court) By this writ petition petitioners have challenged the impugned order of rejection of petitioners’ claim of refund of excess balance of cash ledger being annexure P/6 to the writ petition on the basis of the show cause notice dated 10th May, 2022 as appears […]

Reassessment Proceedings cannot be initiated against a dead person

July 10, 2022 972 Views 0 comment Print

Ela Roy Vs ITO (Calcutta High Court) Petitioner being the sister of the noticee, in response to notice under Section 148 of the Act has filed the return. Petitioner submits that she being a lay person, due to inadvertence has filed the return on behalf of her brother noticee though she had already informed the […]

Customs Broker cannot be penalised in violation of basic principles of natural justice

July 10, 2022 552 Views 0 comment Print

JKG associates Pvt. Ltd vs union of India & Ors (Calcutta High Court) Petitioner challenges the impugned action imposing the aforesaid penalty on the ground that the same is not sustainable for the reason of non-compliance of the formalities under Regulation 17 by which respondent Commissioner of Customs was required to issue a notice in […]

Recovery more than pre-deposit, based on order never served on petitioner, is illegal

July 9, 2022 1017 Views 0 comment Print

Recovery of demand more than statutory pre-deposit amount, on the basis of adjudication order, which was never served on the petitioner is declared as arbitrary and illegal

GST – Grant Personal Hearing Before Passing Order: Calcutta HC

July 7, 2022 1278 Views 0 comment Print

Suraj Singh Vs Assistant Commissioner (Calcutta High Court) GST: Calcutta High Court Directs Assistant Commissioner To Grant Personal Hearing Before Passing Order Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order passed by the Assistant Commissioner of State Tax, Asansol Charge, dated 9th March, 2022 on the […]

Alternative remedy not a bar to entertain writ petition if question of jurisdiction is involved

July 2, 2022 621 Views 0 comment Print

Imax Infrastructure Private Limited Vs Deputy Commissioner (Calcutta High Court) Mr. Ghosh also raised point of maintainability of the writ petition on the ground of availability of alternative remedy by way of an appellate forum but the same is not sustainable for the reason that it is a well settled principle that alternative remedy is […]

Assessment Order passed before Due Date of Submission of Documents violates Principle of Natural Justice

July 1, 2022 384 Views 0 comment Print

AO issued a notice dated 3.2.2022 by which petitioner was asked to furnish relevant documents on or before 10.02.2022 and without waiting for the response by the petitioner AO on 04.02.2022 passed the assessment order which is in violation of the principle of natural justice.

GST not exempt on interest component of EMI of Credit Card loan

June 30, 2022 26970 Views 0 comment Print

HC held that interest component of Equated Monthly Instalments (EMI) of loan, through credit card services by a bank, attracts payment of GST

HC directs CCIT to pass a reasoned and speaking order

June 28, 2022 579 Views 0 comment Print

Explore the Jamuna Transport vs Union of India case challenging an IT refund denial under Section 119(2)(b). Details on the petitioner’s claims, application for rectification, and the court’s directive.

GST: Power under section 67 can be exercised during the pendency of proceedings

June 28, 2022 1143 Views 0 comment Print

Explore the case of Adhunik Corporation Ltd vs Superintendent, CGST Act, with a detailed analysis of Section 83, provisional attachment, and the impact of concluded Section 67 proceedings.

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