Banka Bullion Private Limited Vs Assistant Director & Ors. (Calcutta High Court) With regard to the search and seizure of the excess jewellery that has been seized by the Enforcement Directorate, it is to be noted that in the writ petition, the petitioner has relied on several documents to indicate that this “excess jewellery” was […]
Pearson Drums & Barrels Pvt. Ltd. Vs The General Manager, Consumer Education & Protection Cell of Reserve Bank of India and others (Calcutta High Court) Upon considering the submissions of the parties, it is evident that the petitioner has not only claimed refund of full processing fees from respondent no.4, a private bank, but has […]
When the appeal was taken up learned Counsel for the appellant submitted the tax effect involved in the present appeal is below ₹ one crore. He prayed for withdrawal of the present appeal.
Writ petition was maintainable despite the availability of an alternative remedy as the nature of challenge thrown in the writ petition was on the ground of absence of jurisdiction of Resolution Professional and the NCLT in IBC matters and not ‘wrongful exercise of the available jurisdiction’, thus bringing it within the fold of Article 226 of the Constitution.
H.M. Leisure Vs State of West Bengal (Calcutta High Court) It is trite law that when an appeal provision has been provided under the statute, the Authorities are not allowed to recover the amount payable unless there are extenuating circumstances. In the present case the dispute is with regard to classification issue, and therefore, I […]
Brahm (Alloys) Ltd. & Anr. Vs West Bengal Financial Corporation & Ors. (Culcutta High Court) HC held that Counsel for the respondents is justified in arguing that recovery of public money cannot wait indefinitely to suit the convenience of a particular borrower. In the present case, even the latest offer given by the concerned ARC, […]
Nowrangroy Agro Private Limited Vs Union of India (Calcutta High Court) The officer holding the enquiry shall receive the documents after preliminary scrutiny thereof and should release the person producing such documents immediately thereafter without detaining him for recording any evidence. The officer shall make a full study of the documents so produced on 29th […]
he petitioner thereafter made an application seeking rectification of the GSTR-1 Form for the period of January 2018 to March 2018. This application was rejected on the ground that the period for making such an application expired at the end of September 2018 as per Section 37 of the West Bengal Goods and Services Tax Act, 2017.
Rule 36(4) of the CGST Rules/WBGST Rules drawing its power from Section 43A(4) of the CGST Act/WBGST Act, which is yet to be notified, restricts ITC available to a buyer of goods or services to a maximum of 10% on the basis of the details of outward supplies furnished by the supplier of goods or […]
Dr. Malabika Bhattacharjee Vs Internal Complaints Committe, Vivekananda College & Ors. (Calcutta High Court) A cursory glance at Section 2(m) of the posh 2013 Act shows that the term ‘respondent’ brings within its fold ‘a person’, thereby including persons of all genders. Although there is substance in the submission of the petitioner that the said […]
