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Search results for: Kolkata ITAT

A Guide to Section 90 and Form 67 for Belated Filing

Income Tax Relief for Double Taxation U/S 90 with Form 67

The Indian income tax system has provisions for individuals and businesses to claim relief when they have paid taxes in a foreign nation. This relaxation is given under Section 90 of the Income Tax Act. To seek this assistance, Form 67 is used. This article explains the concept of relief under Section 90, emphasizes the […]

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 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 […]

Allahabad HC's Order for M/S Bhawani Traders

Allahabad HC Deletes Penalty U/S 129(1)(b), Not Acceptable to Consider Goods Untraceable in Transit

The penalty order issued in Form MOU-09 under Section 129(1)(b) of the Goods and Services Tax Act, 2017 was cancelled by the Allahabad High Court considering the commodities in transit were accompanied by the tax invoice, e-way bill, and bilty. The bench of Justice Pritinker Diwaker and Justice Ashutosh Srivastava relied on the Allahabad High […]

Jharkhand HC's Order for M/S ESL Steel Limited

Jharkhand HC Denies GST Credit Claim Earlier to Approval of NCLT’s Resolution Plan

The Jharkhand High Court dismissed ESL Steel’s GST Input Tax Credit (ITC) claim before the permission of the resolution plan by the National Company Law Tribunal (NCLT). The bench of Justice Rongon Mukhopadhyay and Justice Deepak Roshan witnessed, the obligation of the earlier management might not get transferred to the present management however at that […]

West Bengal GST AAR's Order for Sona Ship Management Private Ltd

WB AAR: Unprocessed Black Matpe, Toor and Whole Pulses Are Not Exempt from GST

The West Bengal Authority for Advance Ruling (AAR) noted that on the services of loading and unloading of imported unprocessed “Toor” and “Whole Pulses” and “Black Matpe”, Goods and Services (GST) is not exempted. The applicant, Sona Ship Management Pvt. Ltd. is in the business of stevedoring and cargo handling for the past 30 years […]

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 […]

Delhi HC's Order for M/S Balaji Exim

Delhi HC: Allegations of Bogus GST Credit Cannot Be a Reason for Denying Refund

The allegations of claiming the bogus credit could not be the basis for refusing the applications for the refund held by the Delhi High court until the same would be accomplished that the applicant does not obtain the goods or paid for them. The applicant is qualified for the GST ITC refund on the goods […]

Calcutta HC's Order for M/s. Gayatri Projects Limited & anr

Calcutta HC Cancels GST Order for Violating Natural Justice Principle

A West Bengal Goods and Service Tax (GST) judgment was rejected by the High Court of Calcutta for violating the Natural Justice Principle. The petitioner, M/s. Gayatri Projects Limited contested the ruling in which the Single Bench ordered affidavits to be filed and declined to issue any interim orders till the disposal of the writ […]

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