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Landmark Rulings

Calcutta High Court — GST

251 rulings

  1. Calcutta High Court · 13 Feb 2025
    Calcutta HC Upholds Lawfulness of Show Cause Notice for IGST Recovery in Jembo Cable Commission Case

    Eastland Switchgears Pvt. Ltd. vs. The Assistant Commissioner of Revenue

    (2025) TaxCorp(IDT) 10358 (HC-CALCUTTA)

  2. Calcutta High Court · 22 Jan 2025
    Calcutta High Court Reverses Single Judge Ruling, Rules Writ Court Can Intervene in SCN Stage

    Jyoti Tar Products Private Limited & anr. Vs The Deputy Commissioner, State Tax, Shibpur Charge, WBGST & ors

    (2025) TaxCorp(IDT) 10226 (HC-CALCUTTA)

  3. Calcutta High Court · 22 Jan 2025
    Calcutta High Court Overturns Appeal Rejection Citing Reasonable Delay in Filing Amid Procedural Confusion

    Rashtriya Ispat Nigam Ltd. vs. State of West Bengal & Ors.

    (2025) TaxCorp(IDT) 10224 (HC-CALCUTTA)

  4. Calcutta High Court · 21 Jan 2025
    Calcutta High Court Rejects Writ Petition on Transitional Credit Demand Citing Alternative Remedy

    Shyama Prasad Mookerjee Port, Kolkata Vs Additional Commissioner, CGST & CX, Kolkata North Commissionerate & anr.

    (2025) TaxCorp(IDT) 10219 (HC-CALCUTTA)

  5. Calcutta High Court · 21 Jan 2025
    Calcutta HC Overturns Transitional Credit Denial Due to Technical Errors in ACES Portal, Orders Rectification by Revenue

    Syama Prasad Mookerjee Port, Kolkata vs Addl Commissioner, CGST and CX, Kolkata North Commissionerate and anr.

    (2025) TaxCorp(IDT) 10215 (HC-CALCUTTA)

  6. Calcutta High Court · 20 Jan 2025
    Calcutta HC Overturns Revenue Order on Assessee’s ITC Claims Amidst Supplier Registration Cancellation

    Jyoti Tar Products Pvt Ltd vs The Deputy Commissioner, State Tax & Ors

    (2025) TaxCorp(IDT) 10207 (HC-CALCUTTA)

  7. Calcutta High Court · 08 Jan 2025
    Calcutta High Court Upholds SCN Issued to Britannia Industries Regarding Classification and ITC Reversal

    Britannia Industries Limited vs Union of India & Ors

    (2025) TaxCorp(IDT) 10147 (HC-CALCUTTA)

  8. Calcutta High Court · 02 Jan 2025
    Calcutta HC Rejects Assessee's Writ, Upholds Revenue's Penalty for Tax Evasion Due to Discrepancies in Goods Declaration

    Ashok Sharma vs State of West Bengal & Ors

    (2025) TaxCorp(IDT) 10113 (HC-CALCUTTA)

  9. Calcutta High Court · 17 Dec 2024
    Allahabad High Court Invalidates Detention Order against Driver; Recognizes GSTIN as Evidence of Goods Ownership

    Vishal Chobia vs. State of U.P.

    (2024) TaxCorp(IDT) 10031 (HC-CALCUTTA)

  10. Calcutta High Court · 17 Dec 2024
    Calcutta HC Upholds SCN Issuance under CGST Act, Emphasizes Taxpayer Adherence to Adjudication Process

    Jyoti Tar Products Private Ltd & anr. Vs The Deputy Commissioner, State Tax, Shibpur, WBGST & ors.

    (2024) TaxCorp(IDT) 10029 (HC-CALCUTTA)

  11. Calcutta High Court · 10 Dec 2024
    Calcutta HC Overturns Assessment Order, Orders Personal Hearing for Assessee in GST Case

    Soumyendu Bikash Jana vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9987 (HC-CALCUTTA)

  12. Calcutta High Court · 26 Nov 2024
    Calcutta High Court Overturns Penalty for Expired E-way Bill, Emphasizes Need for Contextual Compliance

    Excellent Polycon Pvt. Ltd. vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9915 (HC-CALCUTTA)

  13. Calcutta High Court · 15 Oct 2024
    Calcutta HC Advocates Pragmatism in GST Registration Cancellation; Orders Restoration upon Compliance

    Ashok Kumar Srivastava vs. Superintendent of CGST and CX

    (2024) TaxCorp(IDT) 9697 (HC-CALCUTTA)

  14. Calcutta High Court · 11 Oct 2024
    Allahabad HC Dismisses Writ Petition Challenging Time-Barred Appeal for Registration Cancellation

    Maa Vindhyashakti Impex Vs. State of UP & Ors.

    (2024) TaxCorp(IDT) 9684 (HC-CALCUTTA)

  15. Calcutta High Court · 11 Oct 2024
    Calcutta High Court Grants Unconditional Stay on Adjudication Orders While Assessing GST Enforcement Issues

    Shri Sushil Kumar Agarwala Vs The Assistant Commissioner of CGST & CX

    (2024) TaxCorp(IDT) 9682 (HC-CALCUTTA)

  16. Calcutta High Court · 09 Oct 2024
    Revisiting Delays in Tax Appeals: Calcutta HC Emphasizes Merits in Condonation Applications

    Jharna Seal vs The Additional Commissioner, State Taxes, Directorate of Commercial Taxes & SGST, Siliguri Circle & Ors

    (2024) TaxCorp(IDT) 9667 (HC-CALCUTTA)

  17. Calcutta High Court · 08 Oct 2024
    Calcutta High Court Addresses Appeal Rejection Due to Absence of Appellate Tribunal, Mandating Detailed Review by Appellate Authority with Pre-Deposit Requirements

    Made Easy Education Pvt. Ltd. vs. The Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 9664 (HC-CALCUTTA)

  18. Calcutta High Court · 08 Oct 2024
    Calcutta High Court Overturns Single Bench Ruling on TRAN-01 Credit: Fresh Hearing Ordered

    Agarwal Steel Pvt. Ltd. vs. The Superintendent of Central Tax

    (2024) TaxCorp(IDT) 9663 (HC-CALCUTTA)

  19. Calcutta High Court · 08 Oct 2024
    Calcutta HC Preserves Interim Relief on Tax Demand Until December 2024 Pending Further Proceedings

    OSL Exclusive Pvt. Ltd. Vs Union of India & Ors.

    (2024) TaxCorp(IDT) 9662 (HC-CALCUTTA)

  20. Calcutta High Court · 04 Oct 2024
    Calcutta High Court Grants Opportunity for Reconsideration on GST Appeal, Citing Unique Financial Year Factors

    Delta Goods Pvt. Ltd. & Anr. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9643 (HC-CALCUTTA)

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