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Kolkata High Court

Latest Posts in Kolkata High Court

No provision for re-evaluation of answer scripts in Cost Accountancy exams: HC

November 25, 2023 3063 Views 0 comment Print

Kolkata High Court judgment on re-evaluation of answer scripts in Cost Accountancy exams. Analysis of regulations and court decision. No provision found.

Allowing 3 months time to file appeal is mandatory before GST recovery proceeding initiation

July 26, 2022 474 Views 0 comment Print

Purulia Metal Casting Pvt. Ltd Vs Assistant Commissioner of State Tax  (Calcutta High Court) By this writ petition, petitioner has challenged the impugned action of recovery of the demand arising out of the adjudication order dated 14th December, 2021 by debiting from its electronic credit ledger such demand on 30th December, 2021 in violation of […]

Kolkata HC stays removal of erstwhile Auditors of Allahabad Bank

March 31, 2021 7917 Views 1 comment Print

It is the case of the petitioners that they have been appointed as Statutory Branch Auditors by the erstwhile Allahabad Bank, which has now been merged into Indian Bank.

GSTR-1 cannot be amended after expiry of time- Condonation not possible: HC

January 4, 2021 1617 Views 0 comment Print

he petitioner thereafter made an application seeking rectification of the GSTR-1 Form for the period of January 2018 to March 2018. This application was rejected on the ground that the period for making such an application expired at the end of September 2018 as per Section 37 of the West Bengal Goods and Services Tax Act, 2017.

Kolkata high court stays service tax audit

February 19, 2020 2433 Views 0 comment Print

Considering the submissions made by all the parties, and the orders placed before me in relation to stay of similar notices of Service Tax audit by the different High Courts,  I am of the prima facie view that the impugned notices dated December 13, 2018 and April 25, 2019 should be stayed till June 12, 2020 or until further orders whichever is earlier.

Validity of Section 16(2)(c) of the CGST Act/WBGST Act

January 8, 2020 13740 Views 1 comment Print

On the second issue in the petition, it was stated that in the absence of any finding about petitioners mala fide intention, connivance or wrongful association with the suppliers, no liability can be imposed on it on the principle of vicarious liability on account of fraudulent conduct of the suppliers, who have obtained registration on the basis of fictitious documents.

GST Tran-1 directory not mandatory, Centre-State seeks time to counter: Calcutta HC

April 23, 2019 1875 Views 0 comment Print

Petitioner Rudra Autoparts Distributor filed writ petition praying to allow filing of form GST Tran 1 to enable it to claim transitional credit of eligible duties in respect of inputs held in stock on the appointed day in terms of  Section 140(3) of the Central Goods and Services Tax Act, 2017 read with Rule 117 of the Central Goods and Services Tax Rules, 2017.

Reimbursements on electricity expenses from occupants chargeable to Service tax

March 8, 2019 11385 Views 0 comment Print

Recently, the issue of levibility of Service Tax on reimbursements on electricity expenses received from the occupants of a complex came before a Single Member Bench of the Hon’ble Calcutta High Court, wherein the Hon’ble High Court has upheld the levy of Service Tax on such transactions.

Reasonable opportunity to rectify Tran-2 should be allowed

February 7, 2019 4296 Views 0 comment Print

Optival Health Solutions Pvt Ltd Vs UOI (Calcutta High Court) Petitioners have sought a direction upon the respondents to allow them to revise/rectify their Form GST TRAN-2 electronically or manually – Petitioners contend that the present scheme of things does not allow rectification or revision of the TRAN-2 form and such a lacuna violates Article […]

Reassessment to disallow employee’s PF contribution despite disclosure in Tax Audit report is invalid

July 17, 2018 1617 Views 0 comment Print

S.R. Batliboi & Co. Vs ACIT (Calcutta High Court) Kelvinator of India Ltd. (supra) has held that, after April 1, 1989 the assessing officer invoking the provisions of Section 147 of the Act of 1961 must have tangible material to come to the conclusion that, there was escapement of income from assessment. Reasons must have a […]

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