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The Hon’ble Calcutta High Court in M/s. Makhan Lal Sarkar and anrs. vs. the Assistant Commissioner of Revenue, State Tax B.I. and Ors. directed the Revenue Department to hear the appeal afresh as the benefit of ITC was denied due to a mismatch of ITC claimed in Form GSTR-3B and that reflected in Form GSTR-2A.
The Hon’ble Calcutta High Court in Rama Shanker Modi v the Assistant Commissioner, CGST and Central Excise set aside the impugned order and held that mere non filing of order physically within the time limit cannot be a valid ground to rejection of appeal.
The Hon’ble Calcutta High Court in Suncraft Energy Private Limited and Another v. The Assistant Commissioner, State Tax set aside the order of reversing excess credit availed in Form GSTR-3B as compared to Form GSTR-2A and held that the demand notice issued to the assessee for reversing the ITC could not be sustained without proper inquiry into the supplier’s actions.
The Hon’ble Calcutta High Court in Ramesh Kumar Patodia v. City Bank N.A. and Ors. [APO 10/2023 with WPO 547/2019 dated July 25, 2023] held that the loan facility availed by a credit card holder, where being a credit card…
Loan given to credit-card holders will not be different from normal loan and will not attract Goods and Services Tax (GST), Calcutta High Court has ruled. The issue here was whether loan given to a credit-card holder should be treated…
The Hon’ble Calcutta High Court in Liakhat Ali Mallick v. State of West Bengal set aside the order of the Single Bench and held that, condition of deposit of 20% need not be imposed since the same is not statutory requirement.
The Hon’ble Calcutta High Court in Perfect Enterprise v. State of West Bengal set aside the penalty order passed by the Adjudicating Authority which was later upheld by the Appellate Authority and opined that, there is no penalty on the bonafide assessee if e-way bill gets expired while transporting goods.
The Hon’ble Calcutta High Court in M/s OFB Tech Private Limited v. State of West Bengal & Ors. has set aside the order passed by the Appellate Authority and remanded back the matter to Appellate Authority to pass a fresh speaking order after giving petitioners an opportunity of being heard..
The Hon’ble Calcutta High Court in Earthmark Traders v. Joint Commissioner, State Tax, Chinabazar & Rajakatra Charge & anr. set aside the order passed by Appellate Authority and held that the Appellate Authority cannot travel beyond the allegations made in the Show Cause Notice.
The Hon’ble Calcutta High Court in M/s. Jyote Motors Bengal Pvt. Ltd. v. Additional Director, DGGI directed the Jyote Motors Bengal Pvt. Ltd to deposit 10 per cent of disputed tax amount within 2 weeks so that, the court can entertain the writ, also directed the Revenue Department not to take any coercive action if the payment is made within the stipulated time period.