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Without proper verification, it cannot be said that there was any failure on the part of the Assessee in compliance of any obligation required under the statute before entering into the transactions in question.
Gargo Traders vs. The Joint Commissioner, Commercial Taxes (State Tax) & Ors
(2023) TaxCorp(IDT) 7651 (HC-CALCUTTA)
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The issue of applicability of explanation was not urged by the department when the appeal was heard and therefore, on such new ground the review application cannot be maintained.
The Commissioner of CGST & CX vs Bisweswar Midhya & Ors.
(2023) TaxCorp(IDT) 7622 (HC-CALCUTTA) · Section 75(12)
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The condition imposed by the learned Single Bench directing deposit of 20% of the disputed tax is set aside.
Jai Venktesh Concast Pvt Ltd vs. The Deputy Commissioner of State Tax
(2023) TaxCorp(IDT) 7589 (HC-CALCUTTA)
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Section 159(5) clearly gives adequate power to the Assessee to file objection for releasing the bank account or, in the instant case cash-credit facility, thus when there is efficacious relief in the statute itself, the Assessee should adopt such efficacious relief.
J L Enterprises vs. Assistant Commissioner
(2023) TaxCorp(IDT) 7583 (HC-CALCUTTA)
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In the diary recovered by the Special Investigation Branch, it was noticed that the assessee had received much more advance than it was shown in the returns.
Jalsa Resorts vs. State of U.P.
(2023) TaxCorp(IDT) 7507 (HC-CALCUTTA)
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One more opportunity can be granted to the assessee to produce proof to show that he is a registered government contractor.
Mohammad Sikandar Ali vs Assistant Commissioner, State Tax, Siliguri Charge And Ors.
(2023) TaxCorp(IDT) 7504 (HC-CALCUTTA)
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A registered person under the CGST Act, including recipient of service, clearly fall within definition of Applicant defined u/s 95(c) and hence, have locus standi to file an application before AAR.
Anmol Industries Ltd & amr vs West Bengal Authority for Advance Ruling
(2023) TaxCorp(IDT) 7453 (HC-CALCUTTA)
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So far as the allegation of non-existence of Petitioner at the registered place is concerned, neither there is any whispering about such allegation in the SCN nor there is any finding in this regard in the impugned order of Commissioner.
Wishery Online Pvt Ltd vs UOI & Ors
(2023) TaxCorp(IDT) 7420 (HC-CALCUTTA)
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A single consignment of goods cannot be held to be stored in the godown and to be in transit, simultaneously, at the same time.
Sandeep Kumar Singhal vs. Deputy Commissioner
(2023) TaxCorp(IDT) 7311 (HC-CALCUTTA)
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The matter should be re-heard by the Original Authority specifically deciding the application filed by the appellants for restoration of the VAT registration.
Radha Mohan Purshottam Das Agarwal & anr vs Deputy Commissioner of State Tax
(2023) TaxCorp(IDT) 7309 (HC-CALCUTTA)
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On factual score, the assessee was not given opportunity of hearing and the extent of assessee’s physical and mental stress is amply demonstrated in the documents filed alongwith the writ petition.
DYM Auto World V/s Assistant Commissioner of CGST and Central Excise & Ors.
(2023) TaxCorp(IDT) 7226 (HC-CALCUTTA)
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Assessee cannot be allowed to change the classification of Tariff Heading of Polypropylene Leno Bags to avail lower rate of Tariff under GST regime.
Mega Flex Plastics Ltd & Anr vs. The Union of India & Ors.
(2023) TaxCorp(IDT) 7207 (HC-CALCUTTA)
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Appellate Authority is direcetd to accept the Memorandum of Appeal and decide the appeal on merits within 6 weeks.
Sikha Debnath vs Assistant Commissioner of State Tax
(2023) TaxCorp(IDT) 7205 (HC-CALCUTTA)
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If SCN suffers from the vice of lack of jurisdiction, and it is an order by itself and is pre-meditated, the Courts are entitled to interfere with the said order.
Joyous Blocks & Panels Pvt Ltd vs. Assistant Commissioner
(2023) TaxCorp(IDT) 7179 (HC-CALCUTTA)
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Writ Court should not act as an expertise to scrutinise the composition and mode of manufacture of a product like of this nature and do the job of classifying a product.
Harsh Polyfabric Pvt Ltd Vs UOI & ors.
(2023) TaxCorp(IDT) 7133 (HC-CALCUTTA)
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The Appellate Authority should be directed to allow admission of the appeal on merits subject to the petitioner taking steps in terms of the Appeal by 11th January, 2023.
Suraj Mangar vs. Assistant Commissioner of WBGST
(2023) TaxCorp(IDT) 7111 (HC-CALCUTTA)
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The AA was solely guided by the action taken by Ultadanga tax authorities without examining the specific facts and circumstances of the case on hand, moreover, no such allegation was raised against the Assessee in the SCN.
Shraddha Overseas Pvt Ltd & Anr vs. The Assistant Commissioner of State Tax
(2023) TaxCorp(IDT) 7063 (HC-CALCUTTA)
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The challenge in the writ petition appears to be the jurisdiction from the authority to initiate such proceedings and it goes without saying that the Assessee would not be entitled to canvass the merits of the dispute before the learned writ court except the jurisdictional issue of the proceeding as provided under the statute.
Maity Transport & anr vs The Additional Joint Commissioner, CGST & CX
(2022) TaxCorp(IDT) 6975 (HC-CALCUTTA)
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By merely using the expression mens rea, it would not amount to concluding that there was a willful attempt on the part of the dealer to evade the payment of tax.
Medha Servo Drives Pvt Ltd & Anr vs. The Assistant Commissioner of State Tax
(2022) TaxCorp(IDT) 6974 (HC-CALCUTTA)
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The observations made by the learned Single Bench in the impugned order would have to stand vacated in its entirety.
Haldia Petrochemicals Ltd vs. Commissioner of State Taxes & Ors.
(2022) TaxCorp(IDT) 6881 (HC-CALCUTTA)
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