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Calcutta High Court

Once tax is paid No Recovery Proceedings Against Recipient Without Inquiry with Supplier

May 6, 2024 4311 Views 0 comment Print

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.

GST Penalty Shouldn’t Exceed Invoice Value Without proper evidence & reason

May 5, 2024 1296 Views 0 comment Print

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.

Expiry of waybill: No penalty if  no intention to evade tax  

May 4, 2024 3633 Views 0 comment Print

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.

Appellate Authority can condone delay in Filing GST Appeal beyond limitation period: Calcutta HC

May 3, 2024 2355 Views 0 comment Print

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 […]

Addition u/s 68 was justified as assessee’s failed to establish genuineness of transaction with cogent and credible evidence

May 2, 2024 1443 Views 0 comment Print

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.

Mere Post-Agreement Circular Cannot Add Arbitration Clause: Calcutta HC

April 26, 2024 747 Views 0 comment Print

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.

20% Pre-deposit for GST Appeal not includes Interest: Calcutta HC

April 20, 2024 2106 Views 0 comment Print

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.

Goods seized cannot be released by invoking writ jurisdiction if no application filed for release of goods under GST

April 19, 2024 1302 Views 0 comment Print

In Kanak Timber House v. Assistant Commissioner of Sales Tax, Calcutta High Court rules seized goods can’t be released via writ petition, invoking sub-section (6) of Section 67 CGST Act.

Calcutta High Court quashes Income Tax assessment order against deceased

April 18, 2024 1107 Views 0 comment Print

Calcutta High Court quashes assessment order against deceased Satish Agarwal. Full text judgment included. Analysis and conclusion provided.

Section 40A(3): Calcutta HC allows cash Payments to Labourers Under Rs. 20,000

April 12, 2024 5838 Views 0 comment Print

Calcutta High Court ruling states payments by supervisors to individual labourers, each not exceeding Rs. 20,000, cannot be disallowed under Section 40A(3) of the Income Tax Act.

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