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Landmark Rulings

Calcutta High Court — GST

244 rulings

  1. Calcutta High Court · 06 Jul 2026
    Calcutta High Court Quashes GST ITC Denial for AY 2018-19, Orders Re-examination in Light of Retrospective Section 16(5) Amendment

    A2Z Infra Engineering Ltd Vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12556 (HC-CALCUTTA)

  2. Calcutta High Court · 01 Jul 2026
    Calcutta High Court Invalidates Single Show Cause Notice Covering Multiple Financial Years Under GST Law: SBI Case Sets Limitation Benchmark

    State Bank of India vs Commercial Central Goods and Service Tax and Central Excise, SLG Commissionerate

    (2026) TaxCorp(IDT) 12548 (HC-CALCUTTA)

  3. Calcutta High Court · 19 May 2026
    Calcutta High Court Rules 200% GST Penalty Disproportionate for Minor E-Way Bill Expiry Lapse; Orders Token Fine and Refund

    Industrial Pumps & Motors Agencies & Anr. Vs. The State of West Bengal & Ors.

    (2026) TaxCorp(IDT) 12497 (HC-CALCUTTA)

  4. Calcutta High Court · 19 May 2026
    Calcutta High Court Declines Writ on GST Adjudication Beyond Show Cause; Directs Assessee to GSTAT Appeal with Extended Timelines and Reduced Pre-deposit

    RSH Amit Realty Development LLP & Anr Vs The Deputy Commissioner of Revenue & Ors

    (2026) TaxCorp(IDT) 12496 (HC-CALCUTTA)

  5. Calcutta High Court · 19 May 2026
    Calcutta High Court Permits Assessee’s Response to Section 74 SCN on ITC Reversal For Exempt Supply, Notes Revenue’s Inconsistent Stand Despite Prior Adjudication

    Middleton Leaseholders Private Limited & Anr. Vs. The Deputy Commissioner of Revenue & Ors.

    (2026) TaxCorp(IDT) 12494 (HC-CALCUTTA)

  6. Calcutta High Court · 19 May 2026
    Calcutta High Court Mandates Disclosure of Field Visit Report Prior to Rejection of GST Revocation Application

    Scorp Industries & Anr Vs Assistant Commissioner, State Tax, Alipore Charge & Ors

    (2026) TaxCorp(IDT) 12488 (HC-CALCUTTA)

  7. Calcutta High Court · 20 May 2026
    Bombay High Court Sets Aside GST Demand Order Exceeding Show Cause Notice and Ignoring Exemption Claim for Government Consultancy Services

    Yash Innovative Solution LLP vs Joint Commissioner & Anr.

    (2026) TaxCorp(IDT) 12486 (HC-CALCUTTA)

  8. Calcutta High Court · 20 May 2026
    Calcutta High Court Orders Reinstatement of GST Registration Cancelled for Non-Filing of Returns, Stresses Pragmatic Approach for Revenue Recovery

    Sree Gopal Rice Mill & Anr Vs Union of India & Ors

    (2026) TaxCorp(IDT) 12485 (HC-CALCUTTA)

  9. Calcutta High Court · 20 May 2026
    Polypropylene Leno Bags Deemed 'Plastic Bags' Under HSN 3923: Calcutta HC Upholds 18% GST Rate, Rejects Textile Classification

    Mega Flex Plastics Limited & Anr. vs The Union of India & Ors.

    (2026) TaxCorp(IDT) 12481 (HC-CALCUTTA)

  10. Calcutta High Court · 28 May 2026
    Calcutta High Court Nullifies IGST Refund Recovery Post-Omission of Rule 96(10) in Advance Authorization Export Cases

    Techno Waxchem Private Limited vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12398 (HC-CALCUTTA)

  11. Calcutta High Court · 07 May 2026
    Calcutta High Court Upholds Statutory Appeal Route in Alleged GST Evasion; Dismisses Writ for Rs. 1.90 Crore ITC Case Due to Lack of Exceptional Circumstances

    Ne Ferro and Alloys Private Limited & Anr. vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12380 (HC-CALCUTTA)

  12. Calcutta High Court · 30 Apr 2026
    Calcutta High Court Quashes GST Registration Cancellation for Non-Filing of Returns, Orders Restoration Subject to Compliance

    Om Ultimate Techno India Private Limited Vs. Principal Chief Commissioner of CGST and Central Excise & Ors.

    (2026) TaxCorp(IDT) 12356 (HC-CALCUTTA)

  13. Calcutta High Court · 23 Apr 2026
    Calcutta High Court Upholds West Bengal’s Authority to Detain Goods in Transit for E-way Bill Misdescription: Registered Dealer’s Concealment Attracts Tax Evasion Proceedings

    Jageswar Saw vs Deputy Commissioner of Revenue, State Tax, Bureau of Investigation (North Bengal), Alipurduar Zone and Ors.

    (2026) TaxCorp(IDT) 12326 (HC-CALCUTTA)

  14. Calcutta High Court · 17 Apr 2026
    Calcutta High Court Quashes GST Refund Rejection for Breach of Mandatory Response Period and Denial of Personal Hearing

    CBF Component Private Limited & Anr Vs The Union of India & Ors.

    (2026) TaxCorp(IDT) 12306 (HC-CALCUTTA)

  15. Calcutta High Court · 03 Mar 2026
    Calcutta High Court Rules Executive Circular Cannot Retrospectively Deny Refund of Unutilised ITC on Edible Oils; Adani Wilmar Secures Relief

    Adani Wilmar Limited & Anr. v. Assistant Commissioner of State Tax & Ors.

    (2026) TaxCorp(IDT) 12137 (HC-CALCUTTA)

  16. Calcutta High Court · 02 Mar 2026
    Calcutta High Court Upholds GST Authority’s Power to Issue SCN under Section 74 for Alleged Fraudulent ITC Availment via Retrospectively Cancelled Suppliers

    Jyoti Tar Products Private Limited & Anr. vs. The Deputy Commissioner, State Tax, Shibpur Charge, WBGST & Ors.

    (2026) TaxCorp(IDT) 12104 (HC-CALCUTTA)

  17. Calcutta High Court · 28 Feb 2026
    Calcutta High Court Stays Recovery of GST Dues—Order Uploaded in ‘Additional Notices’ Tab Not Valid Service; No Personal Hearing Vitiates Proceedings

    Ramkrishna Banerjee Vs. The Deputy Commissioner of State Tax Srirampur Charge & Ors.

    (2026) TaxCorp(IDT) 12071 (HC-CALCUTTA)

  18. Calcutta High Court · 28 Feb 2026
    Calcutta High Court Orders Restoration of GST Registration, Citing Lack of Fraud or Evasion in Non-Filing Case

    Mohammad Javed Vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 12069 (HC-CALCUTTA)

  19. Calcutta High Court · 27 Feb 2026
    Calcutta High Court Remands GST Adjudication over ITC Denial—Violation of Natural Justice on Supplier Cancellations and Credit Notes

    Vikram Bhuwalka Vs Assistant Commissioner of State Tax

    (2026) TaxCorp(IDT) 12054 (HC-CALCUTTA)

  20. Calcutta High Court · 17 Feb 2026
    Calcutta High Court Nullifies Arunachal Police’s Bank Account Freeze for Lack of Magistrate’s Sanction: Section 106/107 BNSS Invoked

    Kirti Deora, Proprietor of M/s Tirupati Trading v. State of West Bengal & Ors.

    (2026) TaxCorp(IDT) 11988 (HC-CALCUTTA)

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