Calcutta High Court overturns GST registration cancellation for non-filing of returns, setting conditions for restoration.
Calcutta HC rules that appellate authorities can condone delays in GST appeals. Farinni Leather’s appeal restored after reconsidering delay reasons.
Calcutta High Court dismisses writ petition challenging Tribunal’s pre-deposit order, citing alternative remedy and lack of territorial jurisdiction.
Calcutta HC stays GST demand in Gopal Samanta Vs Union of India. Case involves dispute over time extensions and force majeure under GST Act.
Calcutta HC rules on Sitangshu Sekhar Masanta Vs State of WB, allowing appeal despite delay due to notice upload issues under WBGST/CGST Act.
Summary of the Calcutta High Court decision in Rajda Industries vs. State of West Bengal regarding the E-Way bill penalty dispute under the CGST/WBGST Act.
Calcutta High Court remands Sreelekha Banerjee’s 2019-20 tax assessment case to Faceless Assessment Unit for review, citing inadequate response time and natural justice principles.
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.