Calcutta High Court — GST

1. Calcutta High Court · 23 Nov 2020
   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)

2. Calcutta High Court · 03 Aug 2020
   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)

3. Calcutta High Court · 22 Jul 2020
   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)

4. Calcutta High Court · 25 Mar 2020
   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)

5. Calcutta High Court · 01 Jun 2020
   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)

6. Calcutta High Court · 12 Mar 2020
   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)

7. Calcutta High Court · 03 Mar 2020
   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)

8. Calcutta High Court · 16 Jan 2020
   Notice is issued in writ challenging denial of ITC to a buyer, for non-payment of tax charged by the supplier to the Government.

   LGW Industries Limited & Ors. vs. Union of India & Ors.

   (2020) TaxCorp(IDT) 3480 (HC-CALCUTTA)

9. Calcutta High Court · 26 Dec 2019
   In the instant case, the same date on which the bail application was filed, the prosecution had filed the charge sheet, and hence violation of Article 21 (Personal Liberty) does not arise.

   Arvind Kumar Munka vs. The Union of India

   (2019) TaxCorp(IDT) 3436 (HC-CALCUTTA)

10. Calcutta High Court · 18 Feb 2019
    HC - A person filing Form GST TRAN 2 should be allowed to revise same after its initial filing either electronically or manually.

    Optival Health Solutions Pvt. Ltd. & Anr. Vs Union of India & Ors.

    (2019) TaxCorp(IDT) 2454 (HC-CALCUTTA)

11. Calcutta High Court · 19 Oct 2018
    HC - Lottery being an actionable claim and goods or moveable property is liable to GST.

    Teesta Distributors & Ors. vs. UOI

    (2018) TaxCorp(IDT) 2091 (HC-CALCUTTA)

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