Refund should not be credited to the Electronic Credit Ledger of a taxpayer whose business is no longer operational
The Hon’ble Calcutta High Court in Edelweiss Rural & Corporate Services Limited & Anr. instructed…
GST Article
GST Article
High Court
Provisions on limitation should be interpreted liberally in cases where genuine hardships are demonstrated
The Hon’ble Calcutta High Court in the case of Shruti Iron (P.) Ltd. disposed of…
GST Article
High Court
State Authorities cannot issue SCN and pass order thereof when Central Authorities has already initiated the proceedings under GST
The Hon’ble Calcutta High Court in the case of Bazaar Style Retail Limited set aside…
GST Article
High Court
GST DAILY – 309
HC condoned delay for filing Form ITC-01 and directed AO to permit assessee to file…
GST Article
High Court
Assessee commitment to file return for default period is ground for setting aside of order cancelling GST registration on account of non-filing of returns
The Hon’ble Calcutta High Court in the case Pranabesh Sarkar set aside the order of…
GST Article
High Court
State GST Department not empowered to initiate proceedings when Central GST Department has already initiated the proceedings on same subject matter
The Hon’ble Calcutta High Court in the case of Baazar Style Retail Ltd. set aside…
GST Article
High Court
Proceedings cannot be vitiated if the Order is not uploaded on the common portal
The Hon’ble Calcutta High Court, in the case of Messers Sreema Rice Mill held that…
GST Article
High Court
HC directs department to allow filing of appeal for part period which could not be filed due to technical issue on portal
The Hon’ble Calcutta High Court, in the case of M/s. East India Shipping Agency directed…
GST Article
High Court
GST DAILY – 280
Statutory right of appeal can’t be defeated by reason of technical glitches
GST Article
High Court
Unless the ITC is both availed and utilized, interest cannot be levied on the registered taxpayer
The Hon’ble Calcutta High Court, in the case of M/s Utpal Das v. State of…