Stay updated
THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF JP Aviation Services Pvt. Ltd. V/s Deputy Commissioner, State Tax, decided on 5-2-2025 👉 Issue:- ✔️ Can Delay in filing appeal condoned as it was unintentional and justified? 👉 The Hon’ble…
The Hon’ble Calcutta High Court in the case of Nikita Agarwal held that retrospective cancellation of GST registration is arbitrary when the show cause notice (SCN) fails to expressly mention such retrospective effect or provide specific allegations, thereby depriving the taxpayer of an effective opportunity to rebut and violative of principles of natural justice.
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.