Calcutta High Court ruling questions legitimacy of investments made from share premium without business activity. Details & analysis here.
Calcutta High Court sets aside rejection of appeal due to delay, upholds petitioner’s right to seek condonation under Section 5 of Limitation Act, 1963. Detailed analysis here.
Whether addition made by Assessing Officer under Section 68 was justified, particularly in light of non-response from directors to notices.
Discover the ruling of the Calcutta High Court in the case of Lokenath Construction Private Limited vs Joint Commissioner of State Tax/Revenue and Others, highlighting the importance of proper verification before denying Input Tax Credit.
Explore the detailed analysis of the Ashish Kumar Sharma Vs Deputy Commissioner case by Calcutta High Court regarding the computation of penalty amount by the GST department.
Learn about the recent judgment of Maa Amba Builders & Anr. vs Assistant Commissioner of Revenue by Calcutta High Court regarding expiry of e-way bills and penalties.
Mukul Islam Vs Assistant Commissioner of Revenue (Calcutta High Court) The Calcutta High Court recently delivered a judgment in the case of Mukul Islam versus Assistant Commissioner of Revenue, pertaining to a writ petition challenging the refusal to condone delay in maintaining an appeal under Section 107 of the West Bengal Goods and Services Tax […]
Assessee had miserably failed to establish genuineness of the transaction by cogent and credible evidence and that the investments made in its share capital were genuine.
Analysis of Dhansar Engineering Company Private Limited vs Eastern Coalfields Limited case by Calcutta High Court regarding the validity of a policy circular as an arbitration clause.
Evergreen Construction appeals an interim order directing a 20% pre-deposit of disputed unpaid interest, citing GST Act provisions. Calcutta High Court clarifies the statute’s intent.