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Calcutta High Court

Voluntary statement admissible as evidence if not retracted in a timely or credible manner

May 28, 2024 741 Views 0 comment Print

Calcutta High Court upholds the rejection of a retraction after 3 years and 9 months in the case of Anurag Steel Enterprise vs. Commissioner of CGST & Central Excise.

GST Demand When Case is Revenue Neutral: ITC Claimed in GST Annual Return

May 28, 2024 4926 Views 0 comment Print

Calcutta High Court sets aside GST Cess demand on cigarettes, ruling in favor of Ankit Kumar Agarwal, citing revenue neutrality and timely filed annual return.

HC Restores GST Registration with Return Filing & Tax Payment Conditions

May 26, 2024 798 Views 0 comment Print

Dive into the Calcutta High Court’s judgment on Rana Chowdhury’s challenge against the cancellation of his registration under the WBGST Act, 2017, and its implications.

GST registration cancellation for Return filing default: HC allows on more opportunity

May 26, 2024 732 Views 0 comment Print

Explore the Calcutta High Court’s judgment on restoring registration under CGST & WBGST Act, 2017, for a small retailer of imitation jewelry in Subhankar Golder Vs Assistant Commissioner of State Tax.

Onus is on Assessee to prove movement of goods & services under GST

May 24, 2024 1473 Views 0 comment Print

In Roshan Sharma v. Assistant Commissioner of Revenue, Calcutta High Court sets aside tax demand, interest, and penalty due to lack of effective opportunity for the Assessee to rebut allegations. Understand the significance of proving movement of goods and services.

Section 269SS & 269T Not Applicable to Share Application Money; No Penalty Under Section 271D or 271E

May 24, 2024 2784 Views 0 comment Print

Calcutta High Court held that share application money or its repayment does not fall under Section 269SS & 269T, as the same are not loans or deposits, and do not attract penalties under Sections 271D and 271E of Income Tax Act.

Upholding Fairness: Calcutta HC Affirms Jurisdiction in Contractual Matters with Public Bodies

May 24, 2024 405 Views 0 comment Print

Analyzing the Calcutta High Court’s verdict in PCIT vs Sri Manoj Parmar, a case concerning arrears of rent. Detailed examination of the judgment and implications.

Kolkata HC Sets Aside Tribunal’s Arbitrary Annual Property Tax Valuation

May 23, 2024 1149 Views 0 comment Print

Calcutta High Court overturns arbitrary property tax assessment by Kolkata Municipal Corporation. Detailed analysis and judgment inside.

Procedural Lapses in SCN: Calcutta HC restores GST Registration

May 22, 2024 1125 Views 0 comment Print

Amirul Islam Vs The State of West Bengal & Ors. (Calcutta High Court) The case of Amirul Islam Vs The State of West Bengal & Ors. in the Calcutta High Court revolves around the cancellation of GST registration under the West Bengal Goods and Services Tax Act, 2017 (WBGST Act). The petitioner, Amirul Islam, challenged the cancellation […]

Case Analysis: Burden of Proof in Customs Law – Commissioner of Customs vs. Rajendra Kumar Damani

May 19, 2024 1713 Views 0 comment Print

Explore the detailed judgment of Calcutta High Court regarding the appeal by the Commissioner of Customs against Rajendra Kumar Damani, addressing issues of voluntary statements, burden of proof, and smuggling allegations.

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