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Landmark Rulings

Calcutta High Court — GST

251 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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)

  5. 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)

  6. 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)

  7. 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)

  8. Calcutta High Court · 03 Sep 2024
    Calcutta High Court Allows GST Registration Reapplication Despite Prior Cancellation, Emphasizes Compliance Procedure

    Shantanu Dey Vs Assistant Commissioner Of State Tax

    (2024) TaxCorp(IDT) 9488 (HC-CALCUTTA)

  9. Calcutta High Court · 03 Sep 2024
    Calcutta HC Invalidation of Bank Account Attachment Order for Compliance with Tax Notification

    Manas Banerjee Vs The State of West Bengal & ors

    (2024) TaxCorp(IDT) 9487 (HC-CALCUTTA)

  10. Calcutta High Court · 23 Aug 2024
    Calcutta High Court Quashes Show Cause Notice; Clarifies Jurisdictional Boundaries Between State and Central Authorities in GST Proceedings

    Baazar Style Retail Ltd. vs. Deputy Commissioner of State Tax

    (2024) TaxCorp(IDT) 9434 (HC-CALCUTTA)

  11. Calcutta High Court · 20 Aug 2024
    Calcutta High Court Orders Review of Show Cause Notice Over Tax Demand Amid Audit Findings

    J K Chemicals & Anr. Vs The Assistant Commissioner, HQ Anti Evasion, CGST& CX

    (2024) TaxCorp(IDT) 9411 (HC-CALCUTTA)

  12. Calcutta High Court · 14 Aug 2024
    Madras HC Sets Aside Order Alleging Excess Input Tax Credit (ITC) Availment, Directs Assistant Commissioner to Provide Opportunity for Personal Hearing

    Alliance Granimarmo Pvt Ltd. vs. The Assistant Commissioner

    (2024) TaxCorp(IDT) 9383 (HC-CALCUTTA)

  13. Calcutta High Court · 14 Aug 2024
    Allahabad HC Directs Release of Vehicle and Goods, Finds 'Intention to Evade Tax' Not Supported by Facts; Penalization for Bonafide Mistake Challenged

    Kumar Cargo Solution Vs. State of UP & Ors.

    (2024) TaxCorp(IDT) 9382 (HC-CALCUTTA)

  14. Calcutta High Court · 14 Aug 2024
    Calcutta High Court Directs Assessee to File Appeal Under Section 107 in Writ Petition Challenging Detention or Seizure Notice

    Rajda Industries & Exports Private Limited & Anr. Vs. The State of West Bengal & Ors.

    (2024) TaxCorp(IDT) 9380 (HC-CALCUTTA)

  15. Calcutta High Court · 06 Aug 2024
    GST ITC Reversal Halted: Calcutta HC Favors Assessee Citing Proposed Amendment

    Cart Infralog Limited & Anr. Vs The Assistant Commissioner of CGST & CX.Ballygunge Division & Ors.

    (2024) TaxCorp(IDT) 9349 (HC-CALCUTTA)

  16. Calcutta High Court · 06 Aug 2024
    GST Registration Cancellation Upheld: Assessee's Lack of Cooperation Raises Doubts on Bona Fide

    Limton Metals Limited & Anr. Vs. The Superintendent, Lalbazar Range III & Ors.

    (2024) TaxCorp(IDT) 9346 (HC-CALCUTTA)

  17. Calcutta High Court · 02 Aug 2024
    Clerical Mistake in GSTR-09 Filing Leads to Quashing of Order by Calcutta HC

    Utpal Das vs. State of West Bengal & Ors.

    (2024) TaxCorp(IDT) 9335 (HC-CALCUTTA)

  18. Calcutta High Court · 29 Jul 2024
    GST Tribunal Constitution Delay: No Indefinite Stay on Recovery Proceedings

    Anis Patel vs. Assistant Commissioner

    (2024) TaxCorp(IDT) 9308 (HC-CALCUTTA)

  19. Calcutta High Court · 15 Jul 2024
    Calcutta HC Allows Appeal Filing Against Ex-Parte Order Amidst GST Portal Confusion

    Mitali Saha vs. State of West Bengal & Ors.

    (2024) TaxCorp(IDT) 9279 (HC-CALCUTTA)

  20. Calcutta High Court · 12 Jul 2024
    Calcutta HC Directs Authorities to Remain 'Un-influenced' by AAR Ruling, Remands Case for Fresh Consideration

    Sarkar Diesel & Anr. vs. The Deputy Commissioner, State Tax

    (2024) TaxCorp(IDT) 9276 (HC-CALCUTTA)

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