Calcutta HC directs benefit extension on rectified GSTR 9 for wrongful export invoice filing. Refund disallowed earlier despite acknowledged corrections.
Calcutta HC upholds ITAT’s dismissal of revenue’s appeal, affirming assessment order under Section 153 as invalid due to delayed service and legal non-compliance.
Calcutta HC stays Section 148 assessment order due to jurisdictional error in Rahul Saraf vs. ACIT. Case pending further orders.
Calcutta HC rules that revocation applications pending over 2 years, as in Globus Logisys Pvt Ltd vs. Deputy Commissioner, must be decided promptly.
Calcutta High Court held that no interest liability or penalty can be thrust on the petitioner since full amount of tax already paid as per orders referred to in Section 128A(1)(b) of the CGST Act, 2017 and hence order deemed to be concluded.
Calcutta HC ruled that isolated private loans do not require a license under the West Bengal Money Lenders Act, 1940. Case decreed for repayment with interest.
Calcutta HC dismisses revenue’s appeal in PCIT vs. Chetan Kumar Tekriwal case, ruling that Section 271(1)(c) penalty is not applicable when full disclosure is made.
Calcutta HC overturns bank account attachment order and restores GST appeal for Shishir Kumar Roy, citing illness-related delays.
Calcutta HC directs restoration of GST registration for Santu Das, provided returns and dues are settled, despite non-filing of returns.
Calcutta High Court directed respondent to file affidavit to decide validity of the instruction no. CBIC-240137/14/2022- Service Tax dated 28.10.2022 with respect to pre-deposit payment mode.
