Calcutta High Court quashes penalty orders under WBGST Act, 2017, over delay in filing appeal due to personal circumstances
Calcutta HC allows appeal filing for part period in GST case due to technical issues with portal, directing payment and timely appeal submission.
Calcutta High Court rules GST proceedings are valid if served through alternate means, even if not uploaded on the portal. Key clarifications for filing appeals under CGST Act.
According to Section 103 of the CGST Act, unless an AAR ruling is challenged through an appeal, it remains legally enforceable, limiting the scope for the issuance of further show cause notices that contradict such rulings.
It was admitted fact that the complainant, namely, Debasis Majumdar was an employee of the accused company, namely, Safal Life Science (P) Ltd. on and from 31st March, 2017 in view of the appointment letter issued by the company’s Board of Directors.
The Calcutta High Court stayed the notice issued under Section 148 of the Income Tax Act against Vindya Agencies for the assessment year 2017-18.
Calcutta HC stays Section 148 notice against Mortex India Pvt. Ltd. for AY 2018-19, citing jurisdictional issues. Matter deferred until writ petition is resolved.
Calcutta HC dismisses IT Dept’s appeal for delay of 1923 days, citing insufficient explanation and urges prompt filing within limitation periods.
Calcutta HC restores GST registration on condition of paying tax, interest, and penalties for non-filing of returns. The petitioner’s appeal was initially time-barred.
Calcutta High Court allowed deduction under section 80IA(iv) of the Income Tax Act for development of Mechanised Port Handling System. Thus, deduction u/s. 80IA(iv) available in case of infrastructural development of port.
