Court clarified that an Advance Ruling is only binding on the applicant and jurisdiction that issued it, not on third-party taxpayers or other jurisdictions.
Calcutta HC grants relief to petitioner Amit Kumar Singh due to the absence of a GST Appellate Tribunal, directing partial tax deposit. Case to resume in July 2024.
Read the detailed judgment of Calcutta High Court in Gopal Nondy Vs Assistant Commissioner of State Tax regarding GST penalty for not generating e-way bill for consignments valued under Rs. 50,000.
Calcutta HC orders appellate authority to hear Krishna Enterprise’s GST appeal on merit despite a 38-day delay due to the proprietor’s illness.
Read the Calcutta High Court’s judgment dismissing a petition on classification of Spunbonded Polypropylene Bed Sheets under Customs Tariff Act.
The court highlighted that jurisdiction under Section 263 should not be exercised at the instance of the assessing officer. This precedent reinforced the Tribunal’s decision to set aside the PCIT’s order in Reeta Lakhmani’s case.
Explore the Calcutta High Court judgment in PCIT Vs Kaushalya Dealers Pvt Ltd under Income Tax Act 1961, focusing on Section 263 jurisdictional issues and assessment validity.
Read the Calcutta High Court’s decision dismissing a writ petition challenging an Income Tax Act assessment order. Details on appeal availability discussed.
Read the detailed analysis of Commissioner Of Customs (Airport & Admn.) Vs Shipping & Clearing Agents Pvt. Ltd. from Calcutta High Court on the filing of enquiry reports under Customs Regulation 20 (5).
Calcutta High Court sets aside GST registration cancellation for Prasanta Das, highlighting procedural compliance issues and taxpayer rights under the GST Act.
