Calcutta High Court, affirming the Tribunal’s findings, held that the PCIT lacked justification for setting aside the order under Section 263 without conducting a thorough inquiry.
Explore the Calcutta High Court judgment in Sunil Kumar Poddar vs. Additional Commissioner, addressing the rejection of GST refund due to missing shipping details in GSTR-1
Read the Calcutta High Court judgment in Sanjeevani Gum Udyog vs. State of West Bengal, setting aside tax orders and directing a review based on GSTR-9C submission
Explore the Calcutta High Court judgment on interest under Section 50 in AC Banerjee & Sons vs. State of West Bengal. Learn about the clerical mistake, scrutiny, and implications
In a crucial judgment, Calcutta High Court dismisses the appeal against the ITAT decision, upholding the quashing of CIT’s order speculating understatement in closing stock without specific findings. Learn the key details and legal analysis.
Read the detailed analysis of Calcutta High Court’s judgment in Arvind Gupta vs Assistant Commissioner of Revenue State Taxes, affirming GST Appellate Authority’s discretion to condone appeal delays beyond four months. Explore the implications and legal considerations.
Explore the judgment of Calcutta High Court in Pacharia Exports vs. Special Commissioner. Denial of Input Tax Credit (ITC) for payments to third parties. Full analysis provided.
Read about the Calcutta High Court’s decision in Suresh Kumar Chaudhary vs. Assistant Commissioner. Learn why the dismissal won’t prejudice a fresh application for GST registration.
Explore case of Mr. Mahabir Prasad Kedia vs Assistant Commissioner of State Tax. Calcutta HC directs SGST Authority to await CGST adjudication
Appellate authority passed the appellate order very first date of hearing only on one notice- Calcutta HC Set Aside Order for Violating Natural Justice
