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Landmark Rulings

Calcutta High Court — GST

244 rulings

  1. Calcutta High Court · 16 Aug 2025
    Calcutta High Court Orders Immediate Re-credit of Excess GST Recovery Due to Premature Ledger Debit in Absence of Final Adjudication

    Supreme Infotrade Private Limited & Anr. Vs. Assistant Commissioner, Refund Vertical, SGST& Ors.

    (2025) TaxCorp(IDT) 11458 (HC-CALCUTTA)

  2. Calcutta High Court · 24 Jun 2025
    Calcutta High Court Affirms Service of GST Orders via Portal as Valid; Dismisses Assessee's Delay Objection and Orders Fresh Hearing with Conditions

    Carry Co, Prop: Mr. Kajal Kumar Garai Vs Union of India & ors.

    (2025) TaxCorp(IDT) 11428 (HC-CALCUTTA)

  3. Calcutta High Court · 14 Aug 2025
    Calcutta High Court Upholds Magistrate’s Order on Disposal of Seized Betel Nuts, Clarifies Concurrent Jurisdiction under GST and Customs Laws Amidst Allegations of Forged Documentation

    Abhishek Kumar Kashyap vs. The State of West Bengal

    (2025) TaxCorp(IDT) 11423 (HC-CALCUTTA)

  4. Calcutta High Court · 06 Aug 2025
    Calcutta High Court Upholds Revenue’s Bar on Cancelling Finalised Ex-Bond Bills of Entry; Clarifies Scope of Substitution under Section 46(5) of Customs Act

    Commissioner of Customs Port Kolkata Vs. Emami Agrotech Ltd.

    (2025) TaxCorp(IDT) 11391 (HC-CALCUTTA)

  5. Calcutta High Court · 28 Jul 2025
    Calcutta High Court Orders Fresh Determination of Input Tax Credit Reversal Under Rule 42 & 43 CGST Rules, Citing Procedural Lapses by Adjudicating and Appellate Authorities

    Hemraj Rice Mill & Anr. v/s Assistant Commissioner, CGST & CX & Ors.

    (2025) TaxCorp(IDT) 11389 (HC-CALCUTTA)

  6. Calcutta High Court · 28 Jul 2025
    Calcutta High Court Sets Aside Refund Denial: Retrospective Effect of Section 16(5) GST Act Protects Delayed ITC Claims Up to FY 2020-21

    DYS Impex Private Limited vs. Assistant Commissioner of Revenue, State Tax, Refund Unit & Ors

    (2025) TaxCorp(IDT) 11387 (HC-CALCUTTA)

  7. Calcutta High Court · 28 Jul 2025
    Calcutta High Court Sets Aside GST Assessment Order for Ignoring Assessee’s Documented Reply; Remands for Fresh Hearing on ITC Reversal Dispute

    Snehashis Dutta vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11386 (HC-CALCUTTA)

  8. Calcutta High Court · 04 Aug 2025
    Calcutta High Court Nullifies GST Demand Order for Failure to Consider Assessee’s Reply Filed Before Final Adjudication

    Nanda Kishor Saha Vs. The Union of India & Ors.

    (2025) TaxCorp(IDT) 11376 (HC-CALCUTTA)

  9. Calcutta High Court · 01 Aug 2025
    Calcutta High Court Upholds Dual SCN Issuance under Sections 73 and 74 for Same Tax Period Where Grounds Differ; Bars Re-litigation of Issues Decided under Section 74

    Sayan Biswas vs. Deputy Commissioner of Revenue

    (2025) TaxCorp(IDT) 11373 (HC-CALCUTTA)

  10. Calcutta High Court · 30 Jul 2025
    Calcutta High Court Sets Precedent: Delay in GST Refund Order Beyond 60 Days Renders Process Invalid; Refund Rejection Overturned Due to Procedural Lapses

    Suraj Mangar vs. The Assistant Commissioner of West Bengal State Tax

    (2025) TaxCorp(IDT) 11364 (HC-CALCUTTA)

  11. Calcutta High Court · 10 Jul 2025
    Calcutta High Court Remands GST ITC Dispute, Grants Disabled Assessee Final Opportunity to Respond to Show Cause Notice

    Sanjit Acharya Vs. Assistant Commissioner of Revenue, DGGI

    (2025) TaxCorp(IDT) 11276 (HC-CALCUTTA)

  12. Calcutta High Court · 16 Jun 2025
    Judicial Endorsement of GST Rate on PDS Kerosene Oil: Calcutta High Court Upholds 37th GST Council Order

    Kishor Kumar Mondol vs UOI & ors

    (2025) TaxCorp(IDT) 11149 (HC-CALCUTTA)

  13. Calcutta High Court · 06 Jun 2025
    Calcutta High Court Affirms Right of Assessee to Appeal Detention under GST: Cross-Examination of Supplier Permitted Where Consignor Disclaims Transaction

    Sandip Kumar Pandey & Anr. vs. The Assistant Commissioner of State Tax

    (2025) TaxCorp(IDT) 11110 (HC-CALCUTTA)

  14. Calcutta High Court · 06 Jun 2025
    Calcutta High Court Quashes Ex Parte GST Demand, Orders Fresh Appellate Consideration for Assessee Citing Denial of Hearing and Tribunal Non-constitution

    Ashok Kumar Saha Vs. Union of India & Ors

    (2025) TaxCorp(IDT) 11108 (HC-CALCUTTA)

  15. Calcutta High Court · 06 Jun 2025
    Calcutta High Court Directs Exhaustion of Statutory Remedies After Declining to Interfere in Demand Order Passed Without Adequate Reply

    G.P. Tronics Private Limited & anr. Vs. State of West Bengal & ors.

    (2025) TaxCorp(IDT) 11106 (HC-CALCUTTA)

  16. Calcutta High Court · 12 May 2025
    Allahabad High Court Holds Confiscation under Section 130 Inapplicable for Excess Stock Detected During Survey Absent Proper Weighment and Book Discrepancy

    Gopal Trading Company Vs State Of U.P

    (2025) TaxCorp(IDT) 11065 (HC-CALCUTTA)

  17. Calcutta High Court · 12 May 2025
    Calcutta High Court Directs GST Refund to Edelweiss’s Bank Account After Business Closure; Revenue Ordered to Reassess Refund Mode

    Edelweiss Rural & Corporate Services Limited Vs Deputy Commissioner

    (2025) TaxCorp(IDT) 11064 (HC-CALCUTTA)

  18. Calcutta High Court · 20 May 2025
    Calcutta High Court Orders Recredit of GST Ledgers Following Unavailability of Appellate Tribunal; Upholds Assessee’s Right to Appeal

    Jyoti Tar Products Pvt. Ltd. & Anr. vs. The Deputy Commissioner of State Tax

    (2025) TaxCorp(IDT) 11033 (HC-CALCUTTA)

  19. Calcutta High Court · 15 May 2025
    Calcutta HC Rules on Writ Petition Contesting Recovery via Section 75(12) of WBGST Act, Mandates Adherence to Standard Recovery Procedures

    Kuddus Ali, Proprietor of M/s. Kuddus Ali Construction. -Vs.- The Assistnat Commissioner of Central Tax, Maldah CGST & CX Division, Siliguri Commissionerate. & Ors

    (2025) TaxCorp(IDT) 11000 (HC-CALCUTTA)

  20. Calcutta High Court · 28 Apr 2025
    Calcutta HC Quashes ITC Denial on Bogus Transaction Claims, Mandates Fresh Assessment of Compliance

    Niranjan Paul vs. Assistant Commissioner, SGST

    (2025) TaxCorp(IDT) 10868 (HC-CALCUTTA)

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