Kolkata High Court

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

Purulia Metal Casting Pvt. Ltd Vs Assistant Commissioner of State Tax (Calcutta High Court)

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 vio...

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Kolkata HC stays removal of erstwhile Auditors of Allahabad Bank

Gupta Shome and Associates & ors. Vs. Reserve Bank of India & anr. (Kolkata High Court)

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....

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

Abdul Mannan Khan Vs Goods & Services Tax Council & Ors. (Calcutta High Court)

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....

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Kolkata high court stays service tax audit

Magma Housing Finance Ltd. and Magma ITL Finance Ltd. Vs Union of India & Ors. (Kolkata High Court)

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 which...

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

M/s. LGW Industries Limited & ors. Vs. Union of India & ors. (Calcutta High Court)

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 t...

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

M/s. Rudra Autoparts Distributor Vs. Union of India (Calcutta High Court)

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 ...

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Reimbursements on electricity expenses from occupants chargeable to Service tax

Srijan Realty (P) Ltd. Vs. Commissioner of Service Tax (Kolkata High Court)

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....

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Reasonable opportunity to rectify Tran-2 should be allowed

Optival Health Solutions Pvt Ltd Vs UOI (Calcutta High Court)

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 viol...

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

S.R. Batliboi & Co. Vs ACIT (Calcutta High Court)

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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Loss can be carried forward if Return is filed within reasonable time permitted by notice u/s 153A(1)(a)

Shrikant Mohta Vs CIT (Calcutta High Court)

Shrikant Mohta Vs CIT (Calcutta High Court) When search operations are conducted under Section 132 of the Act, the obligation of the assessee to file any return remains suspended till such time that a notice is issued for such purpose under Section 153A(1) (a) of the Act. If the return is filed by the assessee within the reasonable ti...

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