Tax authorities can initiate afresh proceeding if the earlier proceeding was invalid as per law
The Hon’ble Calcutta High Court (“the High Court”) in the case of M/s. KK Agarwal and Sons HUF v. Income…
Tag: Calcutta HC
Non-speaking order under GST is not valid: Calcutta HC
The Hon’ble Calcutta High Court (“the High Court”) in the case of Maxxcab Wires & Cables Pvt Ltd & Anr…
‘Sufficient Balance’ not required in Electronic Credit Ledger in order to block ITC due to ineligibility under Rule 86A
The Hon’ble Calcutta High Court in the case of Basanta Kumar Shaw v. Assistant Commissioner of Revenue, Commercial Taxes and…
Parallel proceedings cannot be conducted by the 3 wings of same department for the same tax period
The Hon’ble Calcutta High Court in M/s. R.P. Buildcon Private Limited & Anr v. The Superintendent, CGST & CX [WPA…
Seizure of the goods of the godown without jurisdiction may amount to misconduct
The Hon’ble Allahabad High Court in Mahavir Polyplast Pvt. Ltd. v. the State of U.P. And 2 others [Writ Tax…
Suspension of GST registration is counterproductive and affects tax recovery
The Hon’ble Calcutta High Court in Bisweswar Midhya v. The Superintendent, CGST [MAT No. 1376 of 2022 with IA No.…
One-line order dismissing the appeal on ground of delay in submission is invalid
The Hon’ble Calcutta High Court in the matter of M/s Usha Gupta v. The Assistant Commissioner of State Tax [WPA…
Excise duty payable on closing stock adjusted with input credit and balance paid by cash is considered as actual payment and allowed as deduction u/s 43B of Income Tax Act
The Hon’ble Calcutta High Court in Principal Commissioner of Income Tax – 1, Kolkata v. M/s. Beekay Steel Industries Limited,…
Calcutta HC directs assessee to appear before GST Authorities and allowed interim protection against arrest
The Hon’ble Calcutta High Court in Mr. Ritik Arora v. Revenue department [S.B. Criminal Misc. Bail Application No. 5830/2022] directed…
No Recovery of Central Excise Duty, Interest, and Penalty without serving of Adjudication Order
The Hon’ble Calcutta High Court in the matter of M/s Haldia Petrochemicals Limited v. Assistant Commissioner [W.P. A No. 4249…