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Tag: Calcutta HC

GST ArticleHigh Court

Audit Report not valid when reply filed by Assessee is not taken into consideration

byCA Bimal Jain15/02/202415/02/2024

The Hon’ble Calcutta High Court in the case of PBL Transport Corporation (P) (Ltd.) v. Assistant Commissioner (ST) [Writ Petition No. 33477 of 2023 dated January 04, 2024] allowed the writ petition and held that the Audit Report is not…

Lawgics

Lawgics – Judgment No. 067

byNidhi Aggarwal11/02/202402/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 067

GST ArticleHigh Court

Substantive changes cannot be introduced in the Order by way of rectification of errors under Section 161 of the CGST Act

byCA Bimal Jain10/02/202410/02/2024

The Hon’ble Calcutta High Court in the case of Sajal Kumar Das v. State of West Bengal [M.A.T. No. 2475 of 2023 dated January 09, 2024] allowed the writ petition and set aside the Order thereby holding that substantive changes…

Lawgics

Lawgics – Judgment No. 066

byNidhi Aggarwal09/02/202402/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 066

GST ArticleHigh Court

Assessment Order not valid when essential details not mentioned in Show Cause Notice for personal hearing

byCA Bimal Jain06/02/202406/02/2024

The Hon’ble Calcutta High Court in the case of Goutam Bhowmik v. State of West Bengal [MAT 205 of 2023 dated January 9, 2024] allowed the writ petition and held that the assessment order passed by Proper Officer is not…

Lawgics

Lawgics – Judgment No. 063

byNidhi Aggarwal04/02/202402/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 063

GST ArticleHigh Court

Payment of Tax and Interest can be made in installments

byCA Bimal Jain31/01/202431/01/2024

The Hon’ble Calcutta High Court in the case of Neel Kamal v. Assistant Commissioner, State Tax [Writ Petition Application No. 28930 of 2023 dated January 09, 2024] held that the payment of tax and interest can be made in 10…

GST ArticleHigh Court

Dismissal of writ petition filed against the order of cancellation would not cause prejudice to the Registered Person applying for fresh registration

byCA Bimal Jain25/01/202425/01/2024

The Hon’ble Calcutta High Court in the case of Suresh Kumar Chaudhary v. Assistant Commissioner [MAT No. 2012 of 2023 dated January 9, 2024] dismissed the writ petition filed by the Registered Person for revocation of GST registration as the…

Lawgics

Lawgics – Judgment No. 049

byNidhi Aggarwal15/01/202402/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 049

GST ArticleHigh Court

SCN needs to be set aside when issued without due application of mind

byCA Bimal Jain11/01/202411/01/2024

The Hon’ble Calcutta High Court in this case held that submissions made by appellants in their reply to pre-show cause notice appeared to have been considered by the authority but has not dealt with the contentions. Thus, this would be sufficient to hold that the show cause notice has been issued without due application of mind…

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