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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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If order passed by Assistant Commissioner of State Tax, is to stand confirmed, it tantamount to recovery of 200% tax and 100% penalty and Revenue would not be justified in recovering taxes twice on same transaction therefore, the Authority has to take into consideration as to whether there was any mala fide intention on part of Assessee in not extending e-way bill.
KDG Projects Pvt Ltd & Anr vs. The Assistant Commissioner of State Tax
(2022) TaxCorp(IDT) 6734 (HC-CALCUTTA)
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Suspension of a license of a dealer will be counterproductive and would work against the interest the revenue, because if the registration of a dealer is cancelled, the dealer cannot carry on its business in the sense that no invoice can be raised by the dealer which would ultimately impact the recovery of taxes.
Bisweswar Midhya vs. The Superintendent, CGST & CX Range
(2022) TaxCorp(IDT) 6671 (HC-CALCUTTA)
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Supply, erection, commissioning and installation of tailor made lifts undertaken by the applicant for single residential use falls under SAC 995466, liable to GST at 18%.
In the matter of Smartech Elevators
(2022) TaxCorp(IDT) 6633 (HC-CALCUTTA)
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The direction issued by the learned Writ Court by directing the deposit of 10% of the demand in question should be construed to be in compliance with Rule 51.
Imax Infrastructure Pvt. Ltd. & Ors. vs. Deputy Commissioner, DRI
(2022) TaxCorp(IDT) 6632 (HC-CALCUTTA)
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The assessee had no intention of evading tax from the fact that the vehicle transporting the goods was intercepted 21 hours after the expiry of the e-way bill.
Ajay Shaw vs Assistant Commissioner of State Tax.
(2022) TaxCorp(IDT) 6626 (HC-CALCUTTA)
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In case of default in making representation within the time stipulated herein this order will not have any force.
Saptarshi & Anr vs. The Deputy Commissioner of State Tax
(2022) TaxCorp(IDT) 6601 (HC-CALCUTTA)
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It is a one line order containing no detailed supporting reasons and that the order of the appellate authority is also one line order dismissing the Assessee’s appeal on the ground of delay in filing the appeal, without going into the merit of the appeal.
Usha Gupta vs. The Assistant Commissioner of State Tax
(2022) TaxCorp(IDT) 6590 (HC-CALCUTTA)
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Allegations put forth by the petitioners about the impugned order not being a speaking order is substantially correct.
Chandra Udyog & Anr. vs Assistant Commissioner, CGST & CX Shibpur Division, Howrah CGST Commissionerate & Ors
(2022) TaxCorp(IDT) 6477 (HC-CALCUTTA)
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Petitioner is directed to treat the assessment order as show cause notice and file reply within 2 weeks.
Paras Pan Products Pvt Ltd & anr vs Assistant Commissioner, State Tax, Barasat Charge & Ors
(2022) TaxCorp(IDT) 6476 (HC-CALCUTTA)
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Since the petitioner has prayed for a relief to compel the respondent bank to grant exemption as per the provisions of the relevant statute upon a declaration being made in that regard, the instant writ petition is maintainable.
Ramesh Kumar Patodia vs Citi Bank NA and ors.
(2022) TaxCorp(IDT) 6453 (HC-CALCUTTA)
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Revenue violated the provision of section 73(1) of WBGST Act and Rule 142(1A) of the WBGST Rules as it didn’t issue Form GST DRC-01A , before issuance of Form GST DRC-01.
Ranjan Sarkar vs. The Assistant Commissioner of State Tax & Anr.
(2022) TaxCorp(IDT) 6419 (HC-CALCUTTA)
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If any recovery proceeding has been initiated prior to expiry of the period of limitation for filing a statutory appeal, then such recoveries will have no sanction of law as it would, in effect make the appellate remedy infructuous.
Amar Kumar Saha, Proprietor of Amar Construction vs Deputy Commissioner of Revenue, Directorate of Revenue Intelligence and Enforcement & Ors
(2022) TaxCorp(IDT) 6364 (HC-CALCUTTA)
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Domestic supply of finished goods which are not liable to Compensation Cess are to be reckoned as exempted supplies for the purpose of calculation of refund in terms of Rule 89(4) of the CGST Rules.
The Principle Commissioner, CGST & Ors. vs. Electrosteel Castings Ltd.
(2022) TaxCorp(IDT) 6358 (HC-CALCUTTA)
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