Assessee had been a manufacturer of “Carbon Black” since 2009. During the process of manufacturing Carbon Black, a waste gas, off gas, or tail gas emerged as a by-product, and having regard to environmental norms and pollution laws, assessee incinerated the gas so as to prevent the emission of toxic materials, i.e., carbon monoxide (CO) and other hydrocarbons.
Calcutta High Court orders Customs to compensate petitioner for seized goods value. Analysis of illegal confiscation case and court’s directive.
Calcutta High Court held that provisional attachment of bank account under section 83 of the CGST Act based on tangible materials found against the petitioners during investigation is legal, valid and within jurisdiction.
Explore judgment of Calcutta High Court in case of Oberoi Building & Investment (P) Ltd. vs. CIT. Learn about tax treatment of sub-licensing income from shops and services.
Calcutta High Court held that registered person is entitled to Input Tax Credit only if conditions prescribed u/s. 16(2) of the Central Goods and Services Tax Act, 2017 are fulfilled. It includes time limit imposed via section 16(4). Accordingly, held that section 16(4) is not violative of Article 300A of the Constitution of India.
The Calcutta High Court rules on the validity of GST notices served online, addressing issues of verification, authentication, and compliance with natural justice.
Calcutta High Court held that all commercial contracts includes an element of calculated business risk, thus, merely due to change of taxation statues, the root of the contracts cannot be challenged.
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.
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.
Learn about the Calcutta High Court’s decision regarding the applicability of the Limitation Act in filing GST appeals. Detailed analysis and implications discussed.
