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The Calcutta High Court, calling it a “grave error” by the GST authorities, ruled that the tax department could not recover the entire tax demand before the expiry of the statutory period allowed to the taxpayer to file an appeal. A refund rejection order dated 11 March 2025 has been contested by the applicant, Supreme […]
A GST (Goods and Services Tax) order passed under Section 73 of the WBGST/CGST Act, 2017, has been set aside by the Calcutta High Court, holding it to be unsustainable due to non-compliance with the obligatory requirement of granting a hearing under Section 75(4). Annu Projects Private Limited, the applicant, contested the order of the appellate […]
The Calcutta High Court has ruled that the GST (Goods and Services Tax) authorities are allowed to issue separate notices under Sections 73 and 74 of the CGST/WBGST Act for the same tax period, given the basis of each notice is not same, however, it quashed the notice which raised the issued which already dealt […]
The Calcutta High Court recently issued a ruling regarding the treatment of voluntary tax payments under the Goods and Services Tax (GST) framework. The court determined that the GST department acted improperly by considering a voluntary GST payment made under Section 73(5) of the CGST Act as a reaction to a show cause notice under […]
The Delhi High Court held that Section 122(1A) of the Goods and Services Tax Act, 2017, can be applied retrospectively, provided that a show cause notice had been issued to the taxpayer when the provision was introduced. Section 122 contemplates penalties for offences under the GST Act, along with the bogus claim of ITC. The […]
In the context of developments reshaping GST legislation, the Calcutta High Court has denied the state department the authority to proceed with a penalty notice issued under Section 122 of the CGST/WBGST Act, 2017, without prior approval from the court. The order was issued in connection with an investigation conducted under Section 35(6), which pertains […]
The Calcutta High Court, after discovering that the authority had not been able to analyse the legality of the Input Tax Credit (ITC) availed, remanded the appeal of Bajaj Wheels to the Goods and Services Tax (GST) adjudicating authority. By keeping the case pending, no effective objective shall be served, the court cited. The applicant, […]
In a huge relief for taxpayers, the Calcutta High Court has authorised a rectification application for Input Tax Credit (ITC) applications that were previously denied under Section 16(4) of the GST Act. The decision is based on the retrospective modification implemented under the West Bengal GST (modification) Act, 2024, which provides much-needed relief to people […]
The Calcutta High Court has issued a favourable decision for G.P. Tronics Private Limited and another party involved. They are now allowed to appeal against an order passed under Section 73 related to the West Bengal and Central Goods and Services Tax Act, 2017, even though they didn’t reply to a notice that was sent […]
