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Search results for: Calcutta High Court

Calcutta HC's Order for Suncraft Energy Private Ltd

Calcutta HC: GST Credit Can’t Refused Due to GSTR-2A and 3B Mismatch Without Investigation

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 […]

Calcutta HC’s Order for Prabhu Dayal Jajoo

Calcutta HC Reverses Order U/S 74 as GST Notice Uploaded in Other Portal

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 […]

Calcutta High Court's Order for M/s. Gargo Traders

Calcutta HC: Tax Credit Can’t Be Refused If Cancellation of GSTIN with Retrospective Effect

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 […]

Calcutta High Court's Order for SSB Petro Products

Calcutta HC: Assessee Can File Time-Barred Appeal as GST DRC-01 Not Seen on Portal

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 […]

Calcutta HC's Order for Dynasoure Concrete Treatment Private Limited

Calcutta HC: Submit Affidavit as GST Officials Didn’t Find Authority to Rectify Service Recipient’s GSTIN

A single bench of the Calcutta High Court ordered the respondent Goods and Services Tax Network (GSTN) authorities to submit an affidavit concerning the confusion of updating the Goods and Services Tax Identification Number (GSTIN) of the service applicant in the Goods and Services Tax Portal (GST Portal). The Justice Md. Nizamuddin panel noted that […]

Calcutta High Court's Order for Ranjan Ghosh

Calcutta HC: Restore Cancelled GST Reg After Revenue Arrears Agreement

The Calcutta High Court ordered the restoration of GST Registration on the basis of the payment of revenue dues and an agreement to settle revenue arrears. To restore an invalidated GST Registration, the petitioner, Ranjan Ghosh filed a writ petition under Article 226 of the Indian Constitution. This writ petition’s primary objective is the termination […]

Calcutta HC'S Order M/s. LCL Logistix India Pvt. Ltd.

Calcutta HC Rejects Tax Demand Order As Ocean Freight Out from GST Ambit

A service tax demand for Rs. 28 crores was released by a single bench of the Calcutta High Court after learning that GST can’t be imposed on ocean freight. The operator of multimodal transportation, M/s. LCL Logistics India Pvt. Ltd., filed the petition. On ocean freight charges collected from exporters, with the interest and penalties […]

Calcutta HC's Order for Sondeep Paul

Calcutta HC Permits New Filing Calculations for Claiming GST Refund in Phase

Filing of fresh calculations has been allowed by the Calcutta High Court to get the refund as regards the GST Refund claim in the Transition Phase. West Bengal State Rural Development Agency (WBSRDA) is an agency under the Department of Panchayat and Rural Development. The writ petition has been filed, claiming the negligence of the […]

Calcutta HC's Order for Debabrata Das

Calcutta HC Refuses to Cancel GST Order Against Assessee, Issued in Covid Time

As the assessee’s non-appearance was judged to be dishonest, the Calcutta High Court recently rejected to quash and set aside the judgment reached by the Additional Commissioner, Central Goods and Services Tax (CGST), and Central Excise against the assessee. In response to the Show Cause Notice issued against the assessee according to Section 73 of […]

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