Skip to content
Friday, Sep 04, 2026
  • Login
  • Register
OnlineTaxUpdate

OnlineTaxUpdate

Stay updated

  • Home
  • Updates
  • Article
  • Laws
    • GSTAT
    • CGST Act, 2017
    • GST
    • Income Tax (New)
    • Income Tax
    • ITR forms
    • DGFT
    • Customs
    • Cess
  • Judgments
    • Supreme Court
    • High Court
    • AAAR
    • AAR
    • Pre-GST
  • Media
    • GST
    • Income Tax
    • customs
    • DGFT
    • Legal
    • Press Release
    • other tax in media
  • Notes
    • By CMA Anil Sharma
    • By Adv Nidhi Aggarwal
      • Lawgics – compendium
    • 30 Days Series on Customs -FTP
    • Handbook on GST/IT
    • PPT
    • Video
  • Webinar
  • Books
  • Misc
    • AWC 2026
    • AWC 2025
    • Income Tax Portal
    • GST Portal
    • GST Council
    • Useful Sites
    • Budget
    • 9 years of GST
    • 8 years of GST
  • Newsletter
  • About Us

Tag: Calcutta HC

GST ArticleHigh Court

Recipient’s ITC cannot be denied in case supplier becomes non-existent or his registration cancelled retrospectively

byCA Bimal Jain17/06/202317/06/2023

The Calcutta High Court in M/s. Gargo Traders v. The Joint Commissioner, Commercial Taxes [WPA No. 1009 of 2022 dated June 12, 2023] set aside the order rejecting GST refund claim to the assessee by holding that supplier was registered on common portal when assessee entered into transaction.

GST ArticleHigh Court

Cash-credit account cannot be attached by Revenue being not debt

byCA Bimal Jain10/06/202310/06/2023

The Hon’ble Calcutta High Court, in the case of J. L. Enterprises v. Assistant Commissioner, State Tax [W.P.A. No. 12132 of 2023 dated May 25, 2023] held that cash-credit facility is not a debt, thus cannot be attached through provisional…

GST ArticleHigh Court

Power of reopening an assessment is a ‘power’ which should be exercised with adequate reason

byAdmin31/05/202331/05/2023

The Hon’ble Calcutta High Court in Pramod Kumar Madhogarhia v. The Union of India & Ors. [MAT 729 of 2023 with I.A. No. CAN 1 of 2023 dated May 12, 2023] has set aside the Show Cause Notice (“SCN”) issued under Section…

GST in Media

Courts staying GST demands till Tribunal is set up

byAdmin28/05/202328/05/2023

Courts are increasingly giving relief to taxpayers by staying GST demands, pending formation of the GST Tribunal that would provide a forum to file appeals. The Calcutta High Court’s divisional bench recently stayed recovery proceedings and modified the order of…

GST ArticleHigh Court

Assessee allowed to file an appeal after the delay of a negligible period

byCA Bimal Jain16/02/202316/02/2023

The Hon’ble Calcutta High Court in the matter of Sikha Debnath v. The Assistant Commissioner of State Tax and Ors. [WPA 304 of 2023 dated February 10, 2023] condoned the delay of period of limitation to file appeal before the…

GST ArticleHigh Court

Application of mind should be there on the part of the Revenue Department while cancelling the GST registration

byCA Bimal Jain28/01/202328/01/2023

The Hon’ble Calcutta High Court in the matter of Monirul Islam v. State of West Bengal & Ors. [M.A.T. No.2051 of 2022 with I.A. No. CAN 1 of 2022 dated January 20, 2023] set aside the auto-generated order of cancellation…

GST ArticleHigh Court

Opportunity of hearing to be granted before denying ITC where sufficient documents are available to show genuineness of the transactions

byCA Bimal Jain28/01/202328/01/2023

The Hon’ble Calcutta High Court in Vishal Kumar Arya v. Assistant Commissioner, State Tax, Ultadanga Charge & Ors. [M.A.T. No.2004 of 2022 with I.A. No. CAN 1 of 2022 dated January 20, 2023] directed the assessee, to treat the demand…

GST ArticleHigh Court

No Late fees to be charged if returns not filed due to cancellation of GST registration, which was restored subsequently

byCA Bimal Jain25/01/202325/01/2023

The Hon’ble Calcutta High Court in M/s. Modicum Enterprise (OPC) Private Limited v. Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax [M.A.T No. 1828 of 2022 with I.A. No. CAN 1 of 2022 dated December 22, 2022] has…

GST ArticleHigh Court

Assessee cannot be asked to approach the appellate authority if it was not made a party to the original application

byCA Bimal Jain14/01/202314/01/2023

The Hon’ble Calcutta High Court in the matter of M/s. Gayatri Projects Limited & anr. v. The Assistant Commissioner of State Tax, Durgapur Charge & Ors. dated January 5, 2023 set aside the ruling passed by the AAR denying ITC to the buyer and remanded the matter back for fresh consideration.

GST ArticleHigh Court

Directed the assessee to approach the appellate authority w.r.t. order detaining ‘Teak Sawn Timber’

byCA Bimal Jain12/01/202312/01/2023

The Hon’ble Calcutta High Court in Md. Yusuf v. State Tax Officer, Bureau of Investigation [MAT 1426 of 2022 with IA No. CAN 1 of 2022 dated September 28, 2022] has held that the assessee cannot approach the High Court…

Posts pagination

Previous 1 … 9 10 11 12 Next
Subscribe to Our Newsletter for Instant Updates!
  Thank you for Signing Up
Please correct the marked field(s) below.
1,true,6,Contact Email,21,false,1,First Name,21,false,1,Last Name,2

Latest Post

  • Latest update 04.09.2026
  • Refund cannot be withheld under Section 54(11) of the CGST Act merely because the Revenue contemplates filing an appeal
  • Scope of Rectification under Section 161 of the CGST Act is Confined to Errors Apparent on the Face of Record
  • Tata Steel gets major Supreme Court relief in ₹890 crore GST dispute
  • Rs 555 crores smuggled abroad by creating fake documents! The infamy of CA siblings in Kolkata exposed

X / Twitter

Tweets by onlinetaxupdate

Products

  • GST on Real Estate & Works Contracts GST on Real Estate & Works Contracts 2026 ₹1,195.00 Original price was: ₹1,195.00.₹896.00Current price is: ₹896.00.
  • Treatise on Schedule III Bharat Law House Treatise on Schedule III ₹1,195.00 Original price was: ₹1,195.00.₹896.00Current price is: ₹896.00.
  • black money Black Money, Undisclosed Foreign Income & Assets Law & Practice ₹1,395.00 Original price was: ₹1,395.00.₹1,046.00Current price is: ₹1,046.00.
  • tax audit and e-filing Tax Audit & E-Filing for AY 26-27 ₹2,595.00 Original price was: ₹2,595.00.₹1,804.00Current price is: ₹1,804.00.
  • presumptive taxation Presumptive Taxation ₹895.00 Original price was: ₹895.00.₹622.00Current price is: ₹622.00.

About onlinetaxupdate.com

This platform serves as a comprehensive resource to help readers stay updated and enhance their understanding of evolving tax regulations.

Menu

Updates
Articles
Notes
Newsletter
Shop

Judgement

Supreme Court
High Court
AAR
AAAR
Pre-GST

Newsletter

Daily update
Weekly update
DW Update
WN Membership

| Expert News by Ascendoor | Powered by WordPress.