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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 […]
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 […]
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 […]
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 […]
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 […]
The Calcutta High Court in a landmark judgment stated that ITC under GST could not get refused over the mismatch in GSTR-2A and GSTR-3B without any investigation into the supplier. The decision offers significant relief to businesses that have received demand letters because a supplier failed to disclose or pay taxes. If the seller doesn’t […]
The Calcutta High Court overruled the order under Section 74 of the West Bengal Goods and Services Tax (WB GST) Act, 2017. The order was passed on the GST show cause notice which was uploaded by the department in a different portal not concerning to the assessee. The appeal opposing the order passed in the […]
The Calcutta High Court has remanded the case back to the department, emphasizing that the buyer/petitioner had made the payment for the purchased items and the corresponding tax through a bank transaction, rather than in cash at the time of the transaction. Furthermore, it was noted that the supplier’s name was already registered as a […]
The department submitted the Form GST DRC-01 to the GST Portal but it was not noticed by the assessee. Therefore, the Calcutta High Court permitted the time-barred appeal. The assessee, SSB Petro Products & Ors questioned the instructions dated 16-01-2023 issued in WPA 29 of 2023. The applicant had questioned the directive cleared by the […]
