Courts: Calcutta High Court
1,637 articlesExcise Duty
Excise Duty
Liquor import case: Complaint Against director Not Maintainable Without Company as Accused
Goods and Services Tax
Goods and Services Tax
GST DRC-01 passed without considering reply: HC Set-aside the SCN
Goods and Services Tax
Goods and Services Tax
Penalty under GST: HC directs examination of appellants’ conduct & willful intent to evade tax
Goods and Services Tax
Goods and Services Tax
No Penalty under Section 129 of CGST Act if No Tax Payable
Custom Duty
Custom Duty
Unjust Enrichment Bar Not Applicable Due to Ongoing Vessel Usage
Goods and Services Tax
Goods and Services Tax
GST Fraud: Petitioner, unconnected to allegations is not liable for penalties
Income Tax
Income Tax
PCIT cannot set-aside an order without an enquiry of his own
Goods and Services Tax
Goods and Services Tax
GST refund cannot be rejected for mere non-uploading of shipping bill details in Form GSTR-1
Goods and Services Tax
Goods and Services Tax
Calcutta HC Directs Consideration of GSTR-9C in GST Short Payment Case
Goods and Services Tax
Goods and Services Tax
GST Interest Applies Only to Cash Payments & not to Adjustments via Electronic Ledger
Income Tax
Income Tax
ITAT quashes CIT’s order speculating understatement in closing stock without specific findings
Goods and Services Tax
Goods and Services Tax
GST Appellate Authority Empowered to Condone Delay Beyond Four Months: Calcutta HC
Income Tax
Income Tax
ITC Not Allowable under Bengal VAT for Payment to Third Party: Calcutta HC
Goods and Services Tax
Goods and Services Tax
