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Calcutta High Court

Penalty under GST Not Automatic, Requires Evaluation: Calcutta High Court

December 1, 2023 3978 Views 0 comment Print

Explore the detailed analysis of the Calcutta High Court’s landmark decision on GST penalties. Learn why automatic penalties under Section 129 are not upheld.

Section 148A(d) order passed by violation of principles of natural justice: HC directs Fresh order

December 1, 2023 6432 Views 0 comment Print

Calcutta High Court directs a fresh order on Income Tax Officer’s violation of natural justice in Section 148A(d) case. Details of the judgment here.

Limitation Act Applicability in GST Appeals: Calcutta HC Ruling

December 1, 2023 9003 Views 1 comment Print

Learn about the Calcutta High Court’s decision regarding the applicability of the Limitation Act in filing GST appeals. Detailed analysis and implications discussed.

Limitations on Customs Officers: Lack of Authority to Declare Property Titles

November 30, 2023 774 Views 0 comment Print

It’s pivotal to note that the Customs Officers are not clothed with authority and power to decide on and declare the title of the properties of any kind. This point becomes a crucial aspect of the Defense’s argument, questioning the competence of the authorities making assertions on ownership.

Even in ex parte cases, reasons must be recorded for reopening of assessments: HC

November 25, 2023 1482 Views 0 comment Print

Calcutta HC sets aside Section 148A(b) order for assessment year 2018-2019, citing lack of recorded reasons; directs fresh proceedings.

Approval Not Required for Section 148A(b) Notice – Calcutta HC

November 25, 2023 1791 Views 0 comment Print

n Suraj Singh vs ITO, Calcutta HC rules notice under Section 148A(b) doesn’t need approval under Section 151, providing insights on the decision.

Reopening Without Tangible Evidence of Income Escapement is bad in law: HC

November 25, 2023 1161 Views 0 comment Print

Explore the Calcutta High Court’s ruling against reopening assessments without tangible evidence of income escapement. Understand the legal implications.

Rejection of Objection to 148A Notice not amounts to Final Re-assessment & Demand: HC

November 20, 2023 1839 Views 0 comment Print

Calcutta High Court judgment on Girdhar Gopal Dalmia vs. Union of India, clarifying that objection rejection doesn’t conclude reassessment or demand. Full analysis included.

Assessee not liable to suffer due to fraudulent & negligent conduct of CA

November 20, 2023 4782 Views 0 comment Print

Calcutta High Court held that assessee not liable to suffer due to fraudulent & negligent conduct of CA. Case of Jayshree Bhardwah v. Deputy Commissioner of Revenue W.B. State Tax & Ors.

HC quashed Section 148A(b) order as clear 7 days time to file reply not given

November 17, 2023 2613 Views 0 comment Print

Read the Calcutta High Court judgment in Pawan Kumar Sharma Vs Union of India, exposing procedural irregularities in the Income Tax Act Section 148A(b) order dated April 6, 2023.

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