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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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Although, section 16 (4) seeks to deny ITC stipulating a time-limit for furnishing annual return, ITC is not taken through return but instead it is taken through the books of accounts immediately on receipt of goods or services in terms of 1st proviso to Section 16(2) of the Act.
Rainbow Infrastructure Pvt. Ltd. & Anr. vs. Assistant Commissioner, SGST
(2020) TaxCorp(IDT) 4389 (HC-CALCUTTA) · Section 16(4)
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While there are no hard and fast rule regarding grant or refusal to grant bail, Each case has to be considered on the touchstone of its own generic facts and individual merits.
Amit Beriwal vs. State of Odisha
(2020) TaxCorp(IDT) 4041 (HC-CALCUTTA)
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Revenue is directed to allow the assessee to make copies of the seized documents subject to compliance of statutory formalities, and assessee taking steps in terms of Section 67(5) of CGST Act, 2017.
J.S. Pigments vs. The State of West Bengal & Ors
(2020) TaxCorp(IDT) 4012 (HC-CALCUTTA)
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It is evident that Section 83 does not provide for an extension of an order for provisional attachment and any such extension shall be dehors the statute.
Amazonite Steel Pvt. Ltd. & Anr. Vs. Union of India
(2020) TaxCorp(IDT) 3797 (HC-CALCUTTA)
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This order shall not create any equity in favour of any of the petitioners insofar as their claim is concerned and the same shall be subject to scrutiny by the concerned authority.
Bengal Hammer Industries (Ltd.) vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3780 (HC-CALCUTTA)
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Assessees transitioning into a new procedure set out under the GST regime are bound to face complications and in some cases may be completely unable to carry out the new procedure.
Rishi Graphics Pvt. Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3653 (HC-CALCUTTA)
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Petitioner may be released on bail by the learned Trial Court if they find that he has approached the authority for compounding of the offence on deposit of at least 20% of the evaded amount on account of CGST.
Arvind Kumar Munka vs. Union of India
(2020) TaxCorp(IDT) 3619 (HC-CALCUTTA)
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