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The Calcutta High Court ruled that the GST department could not calculate the penalty amount on a higher value compared to the invoice value without proper proof and reason. The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has marked that a transporter or owner of the goods is forced to carry specific […]
The Calcutta High Court in a judgment, has provided relief to Eden Real Estates Pvt Ltd & Anr in their legal battle against the Senior Joint Commissioner of Revenue. The matter, centered on the opinion of procedural incorrectness in the issuance of a GST show-cause notice (GST DRC-01), highlights the devotion of the Court to […]
In the case of Fairdeal Metals Limited Vs Asst. Commissioner Of Revenue, State Tax WPA/170/2024; Calcutta High Court has expressed that the buyer, who is in no way associated with any of the allegations that have been incurred against the seller, could not be made responsible to pay a penalty for incorrect doings of seller. […]
The 200% penalty has been quashed by the Calcutta High Court and ruled that the e-way bill made for the goods exported to Bangladesh lapsed because of an accident. Until and unless the council established that the goods transporter or the owner of the goods has intended to violate the provisions of the act, the […]
Introduction For CGST– the Calcutta High Court In a significant legal development directed the pivotal judgment for the case of Mohammad Shamasher vs. State of West Bengal & Ors., challenging penalties imposed under Section 129 of the State Goods and Services Tax (GST) Act. This case is about the detention of an escalator machine (JCB) […]
The writ petitioner is not qualified to take advantage of the ITC since he did not pay the amount to the selling dealer and did it to a third party, the Calcutta High Court ruled. The bench comprising Chief Justice T.S. Sivagnanam and Justice Supratim Bhattacharya has noted that the writ petitioner cannot insert words […]
Section 16(4) of the Goods and Services Tax (GST) is the attractive provision permitting assessees to avail the ITC lessening the cascading effect that is in the VAT regime which came with the influential catches and setbacks levied in the form of the conditions to be fulfilled transferring the vested ITC nature to a conditional […]
The constitutional validity of Section 16(4) of the CGST Act is been upheld by the Chhattisgarh High Court which states the time duration where a registered assessee is needed to claim the ITC. Justice Sanjay K. Agrawal and Justice Radhakishan Agrawal’s bench noted that Section 16(4) of the CGST Act doesn’t contravene Articles 14, 19(1)(g), […]
The Calcutta High Court upheld the constitutionality of Section 16(4) of the Central Goods and Services Tax Act, 2017, emphasizing the importance of adhering to time limits for filing Goods and Services Tax Returns over the legal right to claim Input Tax Credit (ITC). The order in appeal on 04.01.2023 is been contested by the […]
