Tag: Calcutta HC
The onus is on the Assessee to prove the movement of goods and services
The Hon’ble Calcutta High Court in the case of Roshan Sharma set aside the Adjudication Order affirming tax demand, interest, and penalty proposed in the Show Cause Notice. The matter was remanded back because the Assessee had not been given an effective opportunity to rebut allegations..
Goods seized cannot be released by invoking writ jurisdiction if no application filed for release of goods under GST
The Hon’ble Calcutta High Court in the case of Kanak Timber House disposed of the writ petition, thereby holding that, a person cannot seek the release of the goods by way of filing writ petition and is required to file application under Section 67(6) of the CGST Act.
Period for filing an appeal can be extended by the Appellate Authority
The Hon’ble Calcutta High Court in the case of Jyanata Ghosh held that an Appellate Authority cannot dismiss an appeal on ground of limitation without affording any opportunity of hearing. The delay can be condoned if the principles of natural justice has been violated by not providing an opportunity of hearing to the Petitioner. The prescribed period of 30 days from the date of communication of the adjudication order and the discretionary period of 30 days, aggregating to 60 days is not final. Hence, the period for filing an appeal can be extended by the Appellate Authority.
Audit wing of SGST Authority shall keep all proceedings in abeyance if the subject matter is pending before the CGST Authority
The Hon’ble High Court of Calcutta in the case of Mahabir Prasad Kedia held that the Audit Wing of the SGST Authority should keep the proceedings in abeyance if the subject matter was pending before the CGST Department.
Adjournment granted for Show Cause Notice proceedings cannot be clubbed together with adjournment granted for other proceedings under GST
The Hon’ble Calcutta High Court in the case of Pioneer Co-Operative Car Parking Servicing and Constructions Society Ltd. v. Senior Joint Commissioner [WPA No. 3092 of 2024 dated March 1, 2024] disposed of the writ petition thereby, holding that, adjournment…
Appellate Authority has the discretion to allow an appeal presented after the expiry of the limitation period
The Hon’ble Calcutta High Court in the case of Arvind Gupta held that the Appellate Authority has the discretion to allow an appeal to be presented within one month after expiry of the period of limitation stipulated from the date of communication of the order upon sufficient cause being shown as per Section 107(4) of the CGST Act.
Petitioner is not liable to pay penalties for the wrongful availment of ITC by the Supplier
The Hon’ble Calcutta High Court in the case of Fairdeal Metals Ltd. v. Assistant Commissioner of Revenue, State Tax, Bureau of Investigation (NB) [Writ Petition Application No. 170 of 2024 dated February 01, 2024], held that the Petitioner was not…