Govt Authority must reimburse GST on post-GST contract
The Hon’ble Calcutta High Court in Pinki Construction held that GST to be reimbursed to contractors executing contracts post July 1, 2017.
Tag: Calcutta HC
No extension of time limit for passing order under Section 73(9) of the CGST Act in absence of force majeure
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
Mismatch in Form GSTR-1 and Form GSTR-3B does not warrant direct recovery under Section 75(12) 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.
Refund should not be credited to the Electronic Credit Ledger of a taxpayer whose business is no longer operational
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.
Provisions on limitation should be interpreted liberally in cases where genuine hardships are demonstrated
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.
State Authorities cannot issue SCN and pass order thereof when Central Authorities has already initiated the proceedings under GST
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.
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HC condoned delay for filing Form ITC-01 and directed AO to permit assessee to file it
Assessee commitment to file return for default period is ground for setting aside of order cancelling GST registration on account of non-filing of returns
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.
State GST Department not empowered to initiate proceedings when Central GST Department has already initiated the proceedings on same subject matter
The Hon’ble Calcutta High Court in the case of Baazar Style Retail Ltd. set aside the order and notice issued by the State GST Department when proceedings have already been initiated by the Central GST Department by relying upon the provision of Section 6(2)(b) of the WBGST Act.
Proceedings cannot be vitiated if the Order is not uploaded on the common portal
The Hon’ble Calcutta High Court, in the case of Messers Sreema Rice Mill held that proceedings are not invalid if the SCN is not uploaded on the common portal and served by other means specified in Section 169 of the CGST Act. However, the adjudication order must be uploaded on the common portal to allow the Assessee to file an appeal. Hence, the writ petition was disposed of.