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Calcutta High Court Extends Appeal-Filing Period under GST, Invoking Limitation Act Principles
S.K. Chakraborty & Sons vs. Union of India & Ors.
(2023) TaxCorp(IDT) 8431 (HC-CALCUTTA)
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HC - Calcutta High Court Upholds ITC Reversal for Delayed GSTR-3B Filing, Dismisses Assessee’s Plea.
BBA Infrastructure Ltd vs Senior Joint Commissioner of State Tax and others
(2023) TaxCorp(IDT) 8404 (HC-CALCUTTA)
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HC - Calcutta HC Overturns Penalty for Minor Delay Post E-Way Bill Expiry; Emphasizes No Tax Evasion Intent.
Ishaan Plastics vs. The Deputy Commissioner of State Tax
(2023) TaxCorp(IDT) 8133 (HC-CALCUTTA)
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HC - Calcutta HC Nullifies Appellate Authority's Adjustment of Output Tax in Refund Claim, Sends Matter for Re-examination.
Abinash Rai vs. The Assistant Commissioner of West Bengal State Tax and Ors.
(2023) TaxCorp(IDT) 8080 (HC-CALCUTTA)
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HC - Calcutta High Court Upholds Show Cause Notice, Dismisses Writ Appeal for Being Vague.
Geeta Ganesh Promoters Pvt. Ltd. vs. UOI & Ors.
(2023) TaxCorp(IDT) 8017 (HC-CALCUTTA)
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HC - Allahabad High Court Rules in Favor of Mandatory Hearing Opportunity Before Passing Adverse GST Order.
Bajrang Building Material vs. State of U.P. & Ors
(2023) TaxCorp(IDT) 8012 (HC-CALCUTTA)
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HC - Calcutta HC Allows Writ Appeal, Stays GST Scrutiny Proceedings Due to Completed Audit by the Audit Department.
Gopeshwar Iron and Steel Works Pvt. Ltd. vs. The Superintendent, CGST & CX
(2023) TaxCorp(IDT) 7956 (HC-CALCUTTA)
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HC - Calcutta HC Remands Refund Denial solely due to non-receipt of payment in convertible foreign currency; Issue to Adjudicating Authority.
Bimal Jhunjhunwala vs The Assistant Commissioner, CGST & CX
(2023) TaxCorp(IDT) 7952 (HC-CALCUTTA)
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HC - Calcutta HC Quashes Recovery Action Against Service Recipient for GSTR-2A-GSTR-3B Mismatch in the absence of any investigation done at the end of the supplier whose invoices were not reflecting in GSTR-2A.
Suncraft Energy Pvt. Ltd. vs. The Assistant Commissioner, State Tax
(2023) TaxCorp(IDT) 7866 (HC-CALCUTTA)
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HC - Calcutta HC Directs Filing of Statutory Appeal on goods imported by the Assessee and Restrains Coercive Action in Penalty Imposition Case
Khadim India Ltd vs. Assistant Commissioner
(2023) TaxCorp(IDT) 7864 (HC-CALCUTTA)
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HC - Calcutta HC Rules Loan to Credit Card Holder is Loan Simpliciter, Not Credit Card Service and was not exigible to IGST.
Ramesh Kumar Patodia vs City Bank N.A. and Ors.
(2023) TaxCorp(IDT) 7836 (HC-CALCUTTA)
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HC - Calcutta HC Quashes Order Imposing 200% Penalty on Detained Consignment; Directs recalculate the penalty.
Usha Gupta vs. Assistant Commissioner of Revenue
(2023) TaxCorp(IDT) 7832 (HC-CALCUTTA)
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A communication is privileged if it is made to a legal advisor by a client after the commission of a crime and with a view to his defence but not so if made before the commission of the crime or wrong and for the purpose of being guided or assisted in furthering or committing it.
Himangshu Kumar Ray vs State of West Bengal
(2023) TaxCorp(IDT) 7705 (HC-CALCUTTA)
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Without proper verification, it cannot be said that there was any failure on the part of the Assessee in compliance of any obligation required under the statute before entering into the transactions in question.
Gargo Traders vs. The Joint Commissioner, Commercial Taxes (State Tax) & Ors
(2023) TaxCorp(IDT) 7651 (HC-CALCUTTA)
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The issue of applicability of explanation was not urged by the department when the appeal was heard and therefore, on such new ground the review application cannot be maintained.
The Commissioner of CGST & CX vs Bisweswar Midhya & Ors.
(2023) TaxCorp(IDT) 7622 (HC-CALCUTTA) · Section 75(12)
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The condition imposed by the learned Single Bench directing deposit of 20% of the disputed tax is set aside.
Jai Venktesh Concast Pvt Ltd vs. The Deputy Commissioner of State Tax
(2023) TaxCorp(IDT) 7589 (HC-CALCUTTA)
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Section 159(5) clearly gives adequate power to the Assessee to file objection for releasing the bank account or, in the instant case cash-credit facility, thus when there is efficacious relief in the statute itself, the Assessee should adopt such efficacious relief.
J L Enterprises vs. Assistant Commissioner
(2023) TaxCorp(IDT) 7583 (HC-CALCUTTA)
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In the diary recovered by the Special Investigation Branch, it was noticed that the assessee had received much more advance than it was shown in the returns.
Jalsa Resorts vs. State of U.P.
(2023) TaxCorp(IDT) 7507 (HC-CALCUTTA)
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One more opportunity can be granted to the assessee to produce proof to show that he is a registered government contractor.
Mohammad Sikandar Ali vs Assistant Commissioner, State Tax, Siliguri Charge And Ors.
(2023) TaxCorp(IDT) 7504 (HC-CALCUTTA)
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A registered person under the CGST Act, including recipient of service, clearly fall within definition of Applicant defined u/s 95(c) and hence, have locus standi to file an application before AAR.
Anmol Industries Ltd & amr vs West Bengal Authority for Advance Ruling
(2023) TaxCorp(IDT) 7453 (HC-CALCUTTA)
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