The Hon’ble Calcutta High Court in the case of Assam Supari Traders held that when a detention order under Section 129(3) of the CGST Act is passed amidst disputed facts, such as incongruities between driver’s statements, E-way bill details, and payment particulars, the writ petition is not maintainable and the taxpayer must pursue the statutory appellate remedy.
THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF Jharna Seal V/s Additional Commissioner, State Taxes, Directorate of Commercial Taxes & SGST, Siliguri Circle
The Hon’ble Calcutta High Court in Sandip Kumar Pandey & Anr. quashed penalty imposed under Section 129(1)(b) of the CGST Act, holding that the Department erred in treating the supplier’s denial of business operations as “gospel truth” without conducting any verification and none of the situations signify necessary intention to evade tax, which is pre-condition for invoking of Section 129, CGST Act.
THE HON’BLE CALCUTTA HIGH COURT in the case of Hriday Kumar Das V/s State of West Bengal, decided on 21-8-2024
THE HON’BLE CALCUTTA HIGH COURT AT Delta Goods Pvt.Ltd.V/s Union of India, decided on 21-8-2024
THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF Cart Infralog Ltd. V/s Assistant Commissioner of CGST & CX, decided on 29-7-2024
THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF Subhabrata Mukherjee V/s Senior Joint Commissioner of Revenue State Tax, decided on 27-6-2024
The Hon’ble Calcutta High Court in DYS Impex Private Limited held that refund denial based on Section 16(4) of the CGST/ WBGST Act could not be sustained in light of the retrospective insertion of Section 16(5), which extended the timeline for availing input tax credit (ITC) for initial 4 FYs, starting from 2017-18 to 2020-21 up to November 30, 2021.
The Hon’ble Calcutta High Court in the case of Carry Co, Prop: Mr. Kajal Kumar Garai held that service of order by uploading on the GST portal constitutes valid service under Section 169(1)(d) of the CGST/WBGST Act.
The Hon’ble Calcutta High Court in the case of I-Karb E-Sol (P.) Ltd. v. Joint Commissioner of State Tax, Behala Charge [WPA No. 2160 of 2025 , order dated June 11, 2025], held that non-payment of mandatory pre-deposit under Section 107(6) of the CGST Act is a valid ground for dismissal of writ petition challenging rejection of appeal by the Appellate authority.
