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Landmark Rulings

Calcutta High Court — GST

244 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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)

  5. 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)

  6. 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)

  7. 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)

  8. 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)

  9. 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)

  10. 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)

  11. 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)

  12. 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)

  13. 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)

  14. Calcutta High Court · 03 Oct 2024
    Uttarakhand HC Overturns AAAR Ruling on GTA Service Valuation: Free Fuel Not Part of Freight Consideration

    New Jai Hind Transport Services vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9636 (HC-CALCUTTA)

  15. Calcutta High Court · 01 Oct 2024
    Appellate Authority's Obligation: Ensuring Fair Hearing Before Enhancing Tax Liability

    Hriday Kumar Das vs State of West Bengal & ors.

    (2024) TaxCorp(IDT) 9625 (HC-CALCUTTA)

  16. Calcutta High Court · 27 Sep 2024
    Calcutta High Court Order: Pre-deposit of Rs. 25,000 Set as Condition for Appeal Hearing in GST Case

    Acme Paints and Resin Pvt. Ltd. vs. The Deputy Commissioner of Revenue, State Tax & Ors.

    (2024) TaxCorp(IDT) 9606 (HC-CALCUTTA)

  17. Calcutta High Court · 27 Sep 2024
    Calcutta High Court Critiques Adjudication Process: Failure to State Reasons Leads to Remand of Proceedings

    Haripa India & Anr. Vs. The Assistant Commissioner of State Tax & Ors.

    (2024) TaxCorp(IDT) 9604 (HC-CALCUTTA)

  18. Calcutta High Court · 24 Sep 2024
    Calcutta HC Calls for Procedural Fairness in Interest Demand amidst Appellate Tribunal Delay

    RKEC Projects Limited Vs. The Assistant Commissioner of Revenue

    (2024) TaxCorp(IDT) 9579 (HC-CALCUTTA)

  19. Calcutta High Court · 20 Sep 2024
    Calcutta HC Remands Input Tax Credit Eligibility Matter Amid Pending WBGST Act Amendment

    Rathi Brothers & Anr. Vs. Assistant Commissioner of State Tax & Ors.

    (2024) TaxCorp(IDT) 9555 (HC-CALCUTTA)

  20. Calcutta High Court · 13 Sep 2024
    Calcutta High Court Restores Best Judgment Assessment Matter During Show Cause Notice Stage

    Flemingo Dutyfree Shop Pvt. Ltd. Vs. Deputy Commissioner of Revenue

    (2024) TaxCorp(IDT) 9533 (HC-CALCUTTA)

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