HC allows petitioner to demonstrate that tractors/trailors against which exemption of motor vehicles tax are claimed are not used or do not ply in public road but are confined only within the tea garden area.
Only for clerical mistake of GSTIN in invoice Government cannot usurp money of a taxpayer & make him run to pillar to post for refund of same.
SSB Petro Products Vs Assistant Commissioner (Calcutta High Court) This intra-Court appeal is directed against the order dated 16.01.2023 passed in WPA 29 of 2023. The appellants had challenged the order passed by the Senior Joint Commissioner, State Tax, Howrah Circle dated 21.11.2022 rejecting the appeal filed by the appellant as time barred. On a […]
In view of non-availability of GST appellate forum against impugned order of appellate authority, writ petition is entertained by HC
Calcutta High Court decision on Anmol Industries vs WB AAR case. Challenge to AAR rejection of GST exemption ruling application. Appellate authority option discussed.
Progressive Metals Pvt. Limited Vs Deputy Commissioner (Calcutta High Court) It is not in dispute that the vehicle along with the goods entered the Durgapur industrial belt within the validity of the e-way bill. The vehicle was intercepted on 9th May, 2022 at 9:35 AM at Durgapur and the vehicle was detained along with the […]
Calcutta HC set aside the adjudication order on the facts and Circumstances subject to payment of further Rs. 1.00 lakh and lifted the bank attachment.
Calcutta High Court held that warehousing agency namely CWC (Central Warehousing Corporation) is statutorily entitled to demand and collect rent for the storage on the date when goods were entrusted to the custody of CWC.
Manish Lakhotia Vs Income Tax Officer (Calcutta High Court) The petitioner is aggrieved by the order dated 7th February, 2023 passed by the Assessing Officer directing the petitioner to pay 20% of the tax demand and then file stay petition for granting stay on tax demand. The petitioner submits that the petitioner filed an application […]
SSB Petro Products & Ors Vs Assistant Commissioner (Calcutta High Court) Hon’ble Division Bench of Calcutta High Court on 21.04.2023 passed the order and restored the appeal considering the facts and circumstances of the case. The Respondent no.1 issued notice in DRC-01A through email and the petitioner submitted reply through email and thereafter 1st Respondent […]
