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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.
The Hon’ble Calcutta High Court in Pinki Construction held that GST to be reimbursed to contractors executing contracts post July 1, 2017.
The Hon’ble Calcutta High Court in the case of Amar Nath Jaiswal stayed the order till next date wherein the order was passed for 2019-20 on August 28, 2024 i.e. beyond the statutory time limit which was prescribed under Section 73(10) of the CGST Act
The Hon’ble Calcutta High Court in the case of Kuddus Ali quashed the SCN and Order and held that once the self-assessed tax as per Section 37 of the CGST Act (Form GSTR-1) is included in the returns furnished under Section 39 of the CGST Act (Form GSTR-3B), recovery cannot be done as per section 75(12) of the CGST Act.
The Hon’ble Calcutta High Court in Edelweiss Rural & Corporate Services Limited & Anr. instructed the Assessing Officer to reconsider the Refund Sanction Order to the extent that it directed the refund to be credited to the Assessee’s Electronic Credit Ledger instead of their Bank Account.
The Hon’ble Calcutta High Court in the case of Shruti Iron (P.) Ltd. disposed of the writ petition where pursuant to notice issued under Section 65 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), demand was confirmed against the Assessee without following proper procedure. Further, appeal of the Assessee was dismissed on grounds of limitation and the said order was to be set aside. Consequently, the Appellate Authority was to be directed to decide application of Assessee for condonation of delay on merits.
The Hon’ble Calcutta High Court in the case of Bazaar Style Retail Limited set aside the Order and SCN issued by State Authority when SCN has already been issued by the Central Authorities by relying upon the provision of Section 6(2)(b) of the WBGST Act.
HC condoned delay for filing Form ITC-01 and directed AO to permit assessee to file it
The Hon’ble Calcutta High Court in the case Pranabesh Sarkar set aside the order of GST registration cancellation on the ground that the Assessee has defaulted in filing of GST returns, on the ground that the Assessee would file the GST returns for the default period along with payment of tax, interest, fine and penalty.