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The Calcutta High Court has permitted a revocation application of the applicant before a proper officer in a case of the cancellation of his Goods and Services Tax (GST) registration. Due to the incorrect claim of the ITC in breach of Section 16 of the GST Act, 2017, the registration was cancelled. The court did […]
The Calcutta High Court has asked to reconsider the claim of transitional credit considering the technical breach faced by taxpayer in getting the provisional ID for GST migration. In connection with filing of the appeal the application for condonation of delay was filed by the petitioner Javed Ahmed Khan. Sufficient causes are pleaded in the […]
The Calcutta High Court has overturned both the GST appellate order and the original adjudication order under the GST Act. The court determined that the authorities did not adequately review the return data available on the portal, which they deemed a significant failure to discharge their responsibilities. Justice Om Narayan Rai said that although the […]
The Calcutta High Court has stayed reassessment proceedings initiated u/s 148 of the Income Tax Act, 1961, for the AY 2021-22, on a prima facie basis, that the reassessment notice seemed to have been issued without acknowledging the taxpayer’s detailed replies provided earlier in reply to a notice u/s 133(6) of the Income Tax Act. […]
The Calcutta High Court has partly refused an appellate order given under the West Bengal GST regime. The HC figured that the appellate authority unlawfully raised the assessee’s tax penalty without furnishing the requisite option for a hearing, thereby violating Section 107(11) of the CGST and WBGST Act of 2017. The bench of Justice Om […]
The Calcutta High Court ruled that the only possibility that a taxpayer may have obtained an SMS/email alert for GST ( Goods and Services Tax) adjudication order is not conclusive evidence of service. Rajkumar Dyeing & Printing Works Private Limited has submitted a writ. The order of the appellate authority passed under section 107 of […]
In a recent decision, the Calcutta High Court held that stereo systems used in the manufacturing of e-rickshaws qualify as ‘inputs’ under the GST framework and are eligible for a refund of unutilised Input Tax Credit (ITC) under Section 54(3)(ii) of the GST Act, 2017. The applicant, Hooghly Motors Pvt. Ltd., had asked for a […]
The Calcutta High Court has granted interim relief in a challenge to a time-barred demand made under Section 73 of the West Bengal Goods and Services Tax Act, 2017 (WB GST Act), by temporarily halting the recovery process and directing the deposit of 10% of the disputed tax amount so that it may fully consider […]
The Calcutta High Court recently overturned the GST appellate order because the authority did not review the transportation bills and other documents the petitioner had provided before making its decision. The petitioner, Soumyendu Bikash Jana, moved a writ petition before the High Court to contest a GST appellate order issued under Section 107 of the […]
