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Search results for: Calcutta High Court

Recent High Court Cases Regarding Belated GST Return Filing

An Analysis of Court Cases on Belated GST Return Filing

The Indian government enacted the Goods and Services Tax Act on March 29, 2017, which took effect on July 1 of the same year. This act stands as the singular domestic indirect tax law applicable across the country, known as the Goods and Services Tax (GST). GST is a comprehensive tax imposed on both goods […]

Calcutta HC's Order for M/s. Ishaan Plastics Pvt. Ltd.

Calcutta HC: 9-hour Gap on Penalty Refund on GST E-way Bill Expiration & Interception

The Calcutta High Court has ruled in favour of the petitioner in a case involving a 9-hour delay between the expiration of an e-way bill and the interception of the vehicle. Justice Md. Nizamuddin, presiding over the bench, noted that the petitioner had no intention to evade tax payment. The petitioner, who was being assessed […]

All Cases in High Court on GST Return Mismatch

Recent High Court Ruling on GST Return Mismatch Cases

The Goods and Service Tax (GST) Act was inaugurated at midnight on July 1, 2017. This legislation’s primary objective is to provide a framework for imposing and collecting taxes on the intra-state supply of goods or services, or both, by the central government and related matters. Under the GST Act of 2017, 13 distinct types […]

Calcutta HC's Order for IFGL Refractories Ltd. & Anr

Calcutta HC: An Explanation to I-T Section 10AA(1) is Constitutionally Valid Added by Finance Act

The constitutional validity of the explanation to Section 10AA(1) of the Income Tax Act inserted by the Finance Act 2017, upheld by the Calcutta High Court. The bench of Justice Md. Nizamuddin witnessed that the principle of legal expectation does not apply to the case of the petitioner, and the explanation after Subsection (1) of […]

GST Payment Linked to Receipt of Payment for Work Contracts

Calcutta HC: GST Should be Paid Upon Receipt of Payment for Work Executed

The Calcutta High Court has made an observation that the payment of GST should be made upon receiving payment for the execution of work contracts. Dipak Sarkar, the petitioner, is a contractor responsible for carrying out projects on behalf of the State Government. The petitioner’s concern arises from the fact that the Notification dated 16th […]

Calcutta HC's Order for Himangshu Kumar Ray

Calcutta HC: GST Authority Can’t Allocate Notice to Advoate in Place of the Assessee

On behalf of the taxpayer the advocate who is appearing should not be issued a notice by the GST department, Calcutta High Court ruled. Sections 126 and 129 of the Evidence Act protect the communications between a lawyer and a client that have been made at the time of employment of the lawyer, the bench […]

Calcutta HC's Order For M/S. Gopeshwar Iron and Steel Works PVT LTD

Calcutta HC: CGST Superintendent Doesn’t Have the Authority to Issue an SCN Under Section 61

The Calcutta High Court has ruled that the Central Goods and Service Tax (CGST) Superintendent has no authority to issue a show cause notice (SCN) under Section 61 of the CGST Act, 2017. The appellants, M/s. Gopeshwar Iron and Steel Works Private Limited and Anr. argued whether the respondent authority could proceed with a notice […]

Calcutta HC's Order for Tribeni Barters Pvt Ltd

Calcutta HC: Assemble Relevant Data as Reopening of Assessment U/S 147 Mentioning Incorrect PAN

Due to an incorrect PAN number being used when reopening an assessment under Section 147 of the Income Tax Act of 1961, the Calcutta High Court ordered the production of pertinent data. Tribeni Barters Private Limited and Anr have filed a writ petition to challenge the impugned assessment order under Section 147 read with Section […]

Calcutta HC’s Order for M/S. Deepak Industries Ltd

Calcutta HC Rejects I-T Dept’s Appeal Concerning Low Tax Effects

The Calcutta High Court has rejected the appeal submitted by the Income Tax Department concerning low tax effects. A two-member bench comprising Chief Justice T.S. Sivagnanam and Justice Ajay Kumar Gupta has noted that the aggregate tax was below Rs. 1 crore, which the Central Board of Direct Taxes (CBDT) sets the threshold limit. The […]

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