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Calcutta High Court

Adjournment for GST SCN Can’t be Combined with Other Proceedings

March 27, 2024 1476 Views 0 comment Print

Learn how Calcutta High Court ruled on adjournment for Show Cause Notice proceedings under GST. Analysis of Pioneer Co-Operative case and implications discussed.

HC Upholds Deletion of Share Capital Addition Under Section 68

March 20, 2024 474 Views 0 comment Print

Read about the Calcutta High Court’s decision to uphold the deletion of share capital addition under Section 68 of the Income Tax Act, as identity, creditworthiness, and genuineness of transactions were established.

In Transfer pricing associated enterprises can be selected as a tested party: Calcutta HC

March 19, 2024 219 Views 0 comment Print

Calcutta High Court dismisses PCIT’s appeal, reaffirming that the least complex party should be the tested entity in transfer pricing transactions, citing relevant precedents.

Benefit under West Bengal State Support for Industries Scheme, 2008 duly admissible post GST: Calcutta HC

March 18, 2024 345 Views 0 comment Print

Read the detailed analysis of Adani Wilmar’s eligibility for incentives under West Bengal’s industrial scheme post GST, as per Calcutta High Court judgment.

Section 129 of CGST Act cannot be invoked when no intention to evade tax

March 18, 2024 1221 Views 0 comment Print

Analysis of Tiwari Furniture Vs State of West Bengal: Court allows writ petition against detention under 129 GST due to tax already paid & Rule 138A compliance.

Sapling is not tea hence not chargeable to tax under Bengal Agricultural Income Tax Act: Calcutta HC

March 18, 2024 261 Views 0 comment Print

In a landmark ruling, the Calcutta High Court exempts tea saplings from Bengal Agricultural Income Tax Act. Learn the detailed analysis of Gouranga Parbati Tea Co. Pvt. Ltd. Vs. Agricultural Income Tax Officer & Ors.

Supplementary show cause notice valid even before insertion of second proviso to section 124 of Customs Act

March 15, 2024 495 Views 0 comment Print

Calcutta High Court held that power to issue supplementary show cause notice, prior to insertion of second proviso to section 124 of the Customs Act, 1962, was implicit and inbuilt in section 124 of the Act. Thus, supplementary notice issued prior to 29.03.2018 i.e. insertion of second proviso is duly valid in law.

No interest on ITC wrongly claimed but not utilised & reversed subsequently

March 14, 2024 4269 Views 0 comment Print

Dive into the case of Larsen & Toubro Ltd. Vs State of West Bengal, where the Calcutta High Court resolves an interest dispute under the WBGST Act, 2017.

GST Refund Appeal: HC allowed condonation of delay of 7 months

March 12, 2024 1938 Views 0 comment Print

Read the detailed analysis of the High Court’s decision in Prem Chand Vs Assistant Commissioner of CGST And Central Excise, allowing condonation of delay in refund claim appeal and directing fresh consideration.

Holiday Decorations Exempted from TQC Order: Calcutta High Court

March 10, 2024 324 Views 0 comment Print

In the Commissioner of Customs Port vs Ess Enn Impex case at Calcutta High Court, learn how certain holiday decorations are exempt from the TQC Order.

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