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The Hon’ble Calcutta High Court in the case of BBA Infrastructure Ltd. v. Senior Joint Commissioner of State Tax [MAT No. 1099 of 2023 dated December 13, 2023] dismissed the writ petition and held that, Section 16(1) of the Central…
On a plain reading of section 29 of the Act, it is evident that there is a apparent difference between section 29(1) and section 29(2) of the Act. Both the sections operate in different fields. The power to cancel retrospectively…
The Hon’ble Calcutta High Court in the case of Jayshree Bhardwah v. Deputy Commissioner of Revenue W.B. State Tax & Ors. [WPA 1504 of 2023 dated August 7, 2023] allowed the writ petition and held that the Petitioner’s appeal was…
The Hon’ble Kolkata High Court in the case of M/s. Ishaan Plastics Pvt. Ltd. & Anr. V/s The Deputy Commissioner of State Tax Bureau of Investigation (South Bengal) Durgapur Zone decided on 20.09.2023 👉 Issue ✔️ Can the Department impose…
The CESTAT, Kolkata in M/s. The Bank of Nova Scotia v. Commissioner of Customs (Admn. & Airport), [Final Order No. 77289-77292/2023 dated October 5, 2023] held that a new condition, which is not inherent to the exemption notification, cannot be…
The Hon’ble Kolkata High Court in M/s. Laing- Simplex JV v. Commissioner of Central Excise and Service Tax, Ranchi [Service Tax Appeal No. 70693 of 2013 dated October 10, 2023] held that the services provided during the construction of the…
THE Hon’ble CALCUTTA HIGH COURT in the case of TECHNO WAXCHEM PVT. LTD. V/s GOODS AND SERVICES TAX COUNCIL decided on 12-9-2023 👉 Issue ✔️ If Assessee inadvertently committed mistake in filling up GSTR-1 form is it possible to amend…
The Calcutta High Court has set aside an order by Goods and Services Tax (GST) authorities that penalised an assessee for transporting a vehicle after expiry of the e-way bill just nine hours back. Tax officials could not prove that…
The Hon’ble Calcutta High Court, in the case of Dipak Sarkar v. The State of West Bengal and Others, dismissed the writ petition and held that the assessee is liable to pay the GST on payment received after implementation of the GST regime for the work orders given prior to the implementation of the GST regime.