Calcutta High Court stays GST demand against Gopal Samanta, questioning validity of time extensions under Section 73 of WBGST/CGST Act due to lack of force majeure.
Procedural lapses, such as incorrect pre-deposit payments, can be rectified by refiling the appeal with the correct deposit, ensuring that justice is served on merits rather than dismissed on technical grounds.
Explore the Calcutta High Court decision in Chiranjib Ghosh & Anr. Vs Assistant Commissioner regarding the cancellation of GST registration. Detailed analysis inside.
Calcutta High Court held that payment made during the course of search cannot be said to be voluntary payment. Such payment made cannot be retained by the department as acknowledgment in GST DRC-04 not given.
Calcutta High Court sets aside an order under Section 74(9) of the GST Act, remanding the case due to proceedings held after the taxpayer’s death. Key implications outlined.
Calcutta High Court held that coal cutting or mineral extraction and lifting them up to the pithead are essential integral processes and are part of mining operations and hence taxable only from 01.06.2007. No service tax is leviable on such activities prior to the said date.
Explore the Calcutta High Court ruling in Shiva Chemicals & Anr. Vs Assistant Commissioner of Revenue, focusing on Input Tax Credit (ITC) disputes.
Calcutta High Court held that petitioner not put to notice in respect of addition made under section 69A of the Income Tax Act as notice was issued making addition u/s. 68. Accordingly, the same is violative of principles of natural justice.
Calcutta HC rules that the assessee in ‘Education Research And Development Foundation Vs Union Of India’ can deposit less than 20% of disputed tax for a stay of demand.
Calcutta HC invalidates Section 144B assessment order due to insufficient response time given. Court remands case, emphasizing violation of natural justice.
