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Landmark Rulings

Calcutta High Court — GST

244 rulings

  1. Calcutta High Court · 18 Jun 2024
    Calcutta HC Directs Assessee to Prove Movement of Goods for Input Tax Credit, Upholds Department's Stance on Verification

    B.K. Trading vs. The Superintendent of Central Tax

    (2024) TaxCorp(IDT) 9190 (HC-CALCUTTA)

  2. Calcutta High Court · 18 Jun 2024
    HC - Calcutta HC Denies Relief for GST Return Amendment, Directs Assessee to Pursue Appeal

    Narendra Kumar Bothra Vs. The Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 9189 (HC-CALCUTTA)

  3. Calcutta High Court · 11 Jun 2024
    Calcutta HC Dismisses Writ Petition Challenging Invocation of Extended Limitation Period

    Haldia Nirman Project Pvt Ltd vs. The Additional Commissioner of CGST & CX

    (2024) TaxCorp(IDT) 9156 (HC-CALCUTTA)

  4. Calcutta High Court · 04 Jun 2024
    Allahabad HC Quashes Penalty Imposed Before Submission of Explanation, Calls Opportunity 'Meaningless'

    Maa Kamakhya Traders vs. UOI

    (2024) TaxCorp(IDT) 9128 (HC-CALCUTTA)

  5. Calcutta High Court · 31 May 2024
    Allahabad HC: Dismissal of Appeal for Non-Filing of Certified Copy of Decision within Time Frame Unwarranted

    Enkay Polymers vs. State of UP & 2 Ors.

    (2024) TaxCorp(IDT) 9113 (HC-CALCUTTA)

  6. Calcutta High Court · 31 May 2024
    HC - Demand Quashed: Calcutta HC Intervenes on GST Ruling.

    Benoy Bhushan Palit Memorial Education Society vs. The Deputy Commissioner of State Tax

    (2024) TaxCorp(IDT) 9111 (HC-CALCUTTA)

  7. Calcutta High Court · 31 May 2024
    Calcutta HC Directs Proper Officer to Communicate Discrepancies and Provide Opportunity to Respond Before Passing Order

    Amex Services & Anr. vs. Deputy Commissioner, SGST

    (2024) TaxCorp(IDT) 9110 (HC-CALCUTTA)

  8. Calcutta High Court · 28 May 2024
    Calcutta HC Directs Fresh Decision on Refund Claim After Examining GSTR-09 and Revenue Neutrality

    Ankit Kumar Agarwal Vs. The Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 9100 (HC-CALCUTTA)

  9. Calcutta High Court · 28 May 2024
    HC - Hiccup in Legal Proceedings as Calcutta HC Quashes Registration Cancellation Order Based on Inspection Report.

    Lohum Cleantech Pvt Ltd & Anr vs. The Assistant Commissioner of Revenue

    (2024) TaxCorp(IDT) 9099 (HC-CALCUTTA)

  10. Calcutta High Court · 23 May 2024
    Calcutta High Court Urges "Sympathetic Consideration" for Return Defaults During Covid-19, Holds Invalid SCN Directly Assailable in Writ

    Amirul Islam vs The State of West Bengal & ors.

    (2024) TaxCorp(IDT) 9080 (HC-CALCUTTA)

  11. Calcutta High Court · 21 May 2024
    Calcutta High Court (Jalpaiguri) Revokes GST Registration Cancellation, Holds Suspension/Revocation 'Counter Productive' to Business

    Subholaxmi Rice Mills Pvt. Ltd. vs. Superintendent

    (2024) TaxCorp(IDT) 9070 (HC-CALCUTTA)

  12. Calcutta High Court · 21 May 2024
    Calcutta High Court Directs Proper Officer to Afford 'Reasonable' Opportunity of Hearing, Sets Aside Order for Violation of Natural Justice

    Basanta Kumar Shaw vs. The Assistant Commissioner of Revenue Commercial Tax & State Tax

    (2024) TaxCorp(IDT) 9068 (HC-CALCUTTA)

  13. Calcutta High Court · 20 May 2024
    Calcutta High Court: Right to Appeal Cannot be Defeated Due to Technical Glitch Given Peculiarity of Matter

    Rahul Bansal vs. The Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 9064 (HC-CALCUTTA)

  14. Calcutta High Court · 17 May 2024
    HC - Calcutta High Court Remands Matter for Re-adjudication of IGST Demand on Goods Imported from SEZ

    Softrose Petrochemicals Pvt. Ltd. vs. The Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 9059 (HC-CALCUTTA)

  15. Calcutta High Court · 17 May 2024
    HC - Calcutta High Court Quashes Appellate Authority's Order Refusing to Condone Delay, Directs to Hear Out and Dispose Appeal

    Mukul Islam vs The Assistant Commissioner of Revenue

    (2024) TaxCorp(IDT) 9057 (HC-CALCUTTA)

  16. Calcutta High Court · 14 May 2024
    HC - Calcutta HC Quashes Adjudication Order, Remands Matter for Reconsideration Due to Denial of Cross-Examination Opportunity.

    Roshan Sharma vs. Assistant Commissioner

    (2024) TaxCorp(IDT) 9039 (HC-CALCUTTA)

  17. Calcutta High Court · 14 May 2024
    Allahabad HC Sets Aside Unreasoned GST Registration Cancellation Order, Directs Fresh Consideration of Assessee's Submissions

    GFT Fashion vs. State of U.P.

    (2024) TaxCorp(IDT) 9038 (HC-CALCUTTA)

  18. Calcutta High Court · 08 May 2024
    HC - Calcutta High Court Dismisses Writ, Cannot Ascertain 'Sufficient Cause' for Condoning Delay in Absence of Application; Allows Assessee to Apply Before Appellate Authority.

    Raj Kumar Chhalani vs. Joint Commissioner of State Tax

    (2024) TaxCorp(IDT) 9013 (HC-CALCUTTA)

  19. Calcutta High Court · 08 May 2024
    HC - Calcutta High Court Quashes Assessment Order Disputing IGST Credit Utilization for SGST Liability, Considering Subsequent Tax Flow to West Bengal.

    Cosyn Ltd. vs. Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 9010 (HC-CALCUTTA)

  20. Calcutta High Court · 07 May 2024
    Calcutta HC Holds Penalizing Recipient Without Enquiry with Supplier for Tax Non-Remittance "Arbitrary, Illegal and Without Jurisdiction"

    Lokenath Construction Pvt Ltd vs Tax/Revenue Government of West Bengal and ors

    (2024) TaxCorp(IDT) 9007 (HC-CALCUTTA)

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