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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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There is no requirement for the electronic credit ledger to contain sufficient balance for the purpose of blocking the credit by invoking Rule 86A(1) of CGST Rules, 2017.
Basanta Kumar Shaw vs Assistant Commissioner of Revenue, Commercial Taxes And State Tax
(2022) TaxCorp(IDT) 6831 (HC-CALCUTTA)
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The actual adjudication of the dispute has not taken place which is required to be done before an order is passed either accepting or denying the ITC, therefore interfere with the Single Judge’s order is declined.
Assistant Commissioner of State Tax vs. LGW Industries Ltd & Ors.
(2022) TaxCorp(IDT) 6779 (HC-CALCUTTA)
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There has been total violation of principles of natural justice, the order of rejection of the revocation application is a non-speaking order without considering the vital facts.
Swarupa Ghosh vs. The Assistant Commissioner Of State Tax
(2022) TaxCorp(IDT) 6757 (HC-CALCUTTA)
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This Court cannot go into the sufficiency of the reason or the merit of the impugned order and this is the job of the appellate authority.
Swarupa Ghosh vs. Assistant Commissioner of State Tax
(2022) TaxCorp(IDT) 6756 (HC-CALCUTTA)
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Since the audit proceedings u/s 65 of the Act has already commenced, it is but appropriate that the proceedings should be taken to the logical end. The proceedings initiated by the Anti Evasion and Range Office for the very same period shall not be proceeded with any further.
RP Buildcon Pvt Ltd & anr. Vs Superintendent, CGST & CX
(2022) TaxCorp(IDT) 6743 (HC-CALCUTTA)
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The impugned notice is almost a show-cause notice and same is neither without jurisdiction nor there is any procedural irregularities nor the impugned proceeding has been initiated in contravention of any statutory provisions.
RP Buildcon Pvt Ltd & Anr vs Superintendent, CGST & CX
(2022) TaxCorp(IDT) 6742 (HC-CALCUTTA)
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Revenue is directed to pass a final order within 3 weeks in writ challenging Revenue’s action in not disposing appeal filed on March 27, 2019.
Diamond Beverages Pvt Ltd & Anr vs. The Commissioner of CGST & CD
(2022) TaxCorp(IDT) 6736 (HC-CALCUTTA)
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