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GSTN is directed to consider the representation of Petitioner in accordance with law.
Dynasoure Concrete Treatment Pvt. Ltd. & Anr. vs. The Chairman, GSTN
(2022) TaxCorp(IDT) 6353 (HC-CALCUTTA)
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Benefit of ITC cannot be denied where all the transaction are proved to be genuine before the cancellation of registration of the suppliers.
Sanchita Kundu & Anr vs The Assistant Commissioner of State Tax, Bureau of Investigation, South Bengal & Ors
(2022) TaxCorp(IDT) 6259 (HC-CALCUTTA)
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It was not a case of willful attempt to evade payment of tax and therefore, the decision having been rendered on the peculiar facts cannot be treated as a precedent.
Assistant Commissioner, State Tax vs. Ashok Kumar Sureka
(2022) TaxCorp(IDT) 6254 (HC-CALCUTTA)
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The spot memos, which have been furnished along with the communications dated 22nd March, 2021 cannot be enforced.
Ideal Unique Realtors Pvt Ltd & anr. vs UOI & ors
(2022) TaxCorp(IDT) 6155 (HC-CALCUTTA)
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The authority concerned is directed to consider afresh and pass a reasoned and speaking order after giving an opportunity of hearing to the petitioners.
Precious Trade Link Pvt. Ltd. & Anr. vs. Asst. Commr. Of State Tax
(2022) TaxCorp(IDT) 6077 (HC-CALCUTTA)
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Revenue is directed to pass the effective order for unblocking of electronic credit ledger in question within seven days.
Jai Venktesh Concast Pvt. Ltd. Vs The Assistant Commissioner of State Tax
(2022) TaxCorp(IDT) 6002 (HC-CALCUTTA)
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The order of cancellation of the registration made by the state authorities as well as central authorities was unsustainable and the order rejecting the application for revocation dated October 06, 2021 was also not tenable.
Latika Ghosh vs. The Commercial Tax Officer/Assistant Commissioner
(2022) TaxCorp(IDT) 5955 (HC-CALCUTTA)
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Petitioners shall get refund of penalty and tax paid under protest subject to compliance of all legal formalities.
Ashok Kumar Sureka vs. Assistant Commissioner, State Tax, Durgapur Range, Government of West Bengal
(2022) TaxCorp(IDT) 5946 (HC-CALCUTTA)
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In view of the orders passed by Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 from time to time, the benefit of extension of limitation ought to have been extended to the assessee in respect of the refund claim filed.
Rafflesia Trading Private Limited vs Assistant Commissioner of State Goods and Services Tax, Ballygunge Charge & Ors.
(2022) TaxCorp(IDT) 5904 (HC-CALCUTTA)
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Petitioners have not been able to show any provision of relevant laws mandating the authority to give personal hearing, and therefore, question of violation of principles of natural justice does not arise in this case.
Ram Prasad Ganga Prasad & Ors vs. Assistant Commissioner, State-Tax, Beadon Street Charge & Ors.
(2022) TaxCorp(IDT) 5812 (HC-CALCUTTA)
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In case of non-opening of portal the assessee will be entitled to make unutilized credit in their GST 3B forms to be filed on the monthly basis.
Nodal Officer, Jt. Commissioner, IT Grievance, GST Bhawan vs. Das Auto Centre
(2022) TaxCorp(IDT) 5779 (HC-CALCUTTA)
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Since the transaction is supported by valid documents, therefore ITC is being allowed to the assessee.
LGW Industries Ltd & Ors. vs. Union of India & Ors.
(2022) TaxCorp(IDT) 5746 (HC-CALCUTTA)
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The order, passed above, shall not preclude the Central GST authorities to proceed in accordance with law and to continue with any proceedings that have been initiated by them.
Raj Metal Industries & Anr. vs. UOI & Ors.
(2022) TaxCorp(IDT) 5721 (HC-CALCUTTA)
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The act doesn’t provide any provision for appeal, and furthermore, there is no provision for condoning such delay.
Abdul Mannan Khan vs. The Goods & Services Tax Council & Ors.
(2021) TaxCorp(IDT) 5553 (HC-CALCUTTA)
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GSTN shall look into all technical modalities and ensure that the suspension of the Petitioner is revoked within a period of ten days from date.
Skyscrappers Infracon Private Limited vs. Assistant Commissioner, GST
(2021) TaxCorp(IDT) 4785 (HC-CALCUTTA)
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Production of documents maybe by Director/Controller of Petitioner and person who will produce the documents shall be released after prima facie scrutiny of the documents on the date of production.
Aakash Food Products Pvt. Ltd. & Anr. vs. UOI & Ors.
(2021) TaxCorp(IDT) 4672 (HC-CALCUTTA)
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Revenue is directed to refrain from taking any coercive steps against the Petitioners till January 31, 2021.
NPG Rice Mill Pvt. Ltd. & Anr. vs. Director General of Goods & Services Tax Intelligence & Ors.
(2020) TaxCorp(IDT) 4502 (HC-CALCUTTA)
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The point of maintainability of the writ petition shall be kept open. Furthermore, the parties shall abide by the result of the writ petition. The writ petitioner shall also be at liberty to file an application in this writ petition if any coercive step is taken against it, if advised.
Rupa & Co. Ltd vs. The Assistant Commissioner of Central Goods and Service Tax
(2020) TaxCorp(IDT) 4484 (HC-CALCUTTA)
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ITC has not been claimed by Instakart at present. On succeeding in the Writ, Petitioner shall be entitled to take the benefit of I.T.C. in accordance with law.
Insta Kart Services Pvt. Ltd. Vs. Union of India
(2020) TaxCorp(IDT) 4447 (HC-CALCUTTA)
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HC - Writ admitted - Challenging constitutional validity of section 16 (4) and section 17 (5) of the CGST/WBGST Act.
Arjundas Construction Corporation & Anr. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4406 (HC-CALCUTTA)
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