Flipkart moves Kolkata HC for GST exemption on delivery charges after appellate ruling setback
E-commerce major Flipkart India has moved the Kolkata High Court with a plea to grant the company GST exemption on…
Tag: Calcutta HC
Uploading Orders Under ‘Additional Notices and Orders’ Tab is Not Proper Service
The Hon’ble Calcutta High Court in the case of Ramkrishna Banerjee held that uploading notices and orders on the GST portal under the “Additional Notices and Orders” tab cannot be construed as proper service and violation of the mandatory hearing requirement under Section 75(4) of the GST Act renders the adjudication order susceptible to challenge.
Summary DRC-01 SCN and DRC-07 order without facts/ reasons held to be violative Section 75(6) of CGST Act
The Hon’ble Calcutta High Court in the case of M/s. Duttcon Consultant and Engineers Private Limited v. Assistant Commissioner of State Tax, Shyambazar Charge & Ors. [WPA No. 24188 of 2025, order dated December 09, 2025] held summary Form GST DRC-01 show cause notice and DRC-07 adjudication order bereft of relevant facts/reasons violate mandatory Section 75(6) WBGST/CGST Act requirement for quasi-judicial orders, “additional notices and orders” portal tab upload improper service per precedents, no opportunity of hearing under Section 75(4) despite adverse decision are liable to be set aside.
GST DAILY – 508: Refund credited to the credit ledger unjustified where business stood closed and registration was cancelled: HC
THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF Edelweiss Rural & corporate Services Ltd. V/s Deputy Commissioner of Revenue, decided on 5-5-2025
GST DAILY – 504 : Demand stayed as assessee challenged SCN issued under extended Section 73(9) timeline citing lack of force majeure: HC
THE HIGH COURT AT CALCUTTA Anmol Stainless Pvt. Ltd. V/s Deputy Commissioner of State Tax, Serampore Charge
Calcutta HC upholds CESTAT’s decision of setting aside of demand of interest on revenue-neutral
The Hon’ble Calcutta High Court in the case of Commissioner of Central Excise, Bolpur Commissionerate v. M/s Steel Authority of India Limited held that no substantial question of law arises from the Tribunal’s order which, on finding the situation revenue-neutral, set aside demand of interest and consequently declined to interfere with the Tribunal’s decision.
Review Petition by Revenue dismissed against earlier Order Quashing GST Demand on Breach of Natural Justice
The Hon’ble Calcutta High Court in the case of The Assistant Commissioner of West Bengal State Tax, Cooch Behar Charge & Ors. held that the Revenue’s review petition against the earlier judgment quashing the demand for violation of principles of natural justice was not maintainable, as no error apparent on the face of the record, no discovery of new evidence, and no other statutory ground for review under Order XLVII Rule 1 of the Code of Civil Procedure, 1908 were made out.
ITC can’t be denied if disclosed in GSTR-9 but missed in GSTR-3B due to inadvertent error
The Hon’ble Calcutta High Court in the case of Laxmi Ghosh held that the Appellate Authority failed to provide reasons for rejecting the Petitioner’s claim to set off IGST Input Tax Credit declared in the annual return GSTR-9 against the tax demand when the same was inadvertently missed in the monthly returns GSTR-3B, and set aside the Appellate Authority’s order for non-consideration of the ITC claimed in GSTR-9 and inadequate reasoning, remanding the matter for fresh adjudication.
Appellate order rejecting the appeal without providing proper reasons is invalid under Section 107(12)
The Hon’ble Calcutta High Court in Indrani Dhar and Anr. set aside the appellate order under Section 107(12) of the WBGST Act on the ground that the impugned order was passed without applying mind to the statement of facts or to the grounds of appeal.
GST DAILY – 456 : Delay in filing appeal condoned as it was unintentional and justified: HC
THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF JP Aviation Services Pvt. Ltd. V/s Deputy Commissioner, State Tax, decided…