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GST Appellate Authority Must Independently Examine Grounds of Appeal, Cannot Merely Repeat Adjudicating Officer’s Findings: Calcutta HC [Read Order]

The Calcutta High Court held that an appellate authority must independently examine the grounds of appeal and cannot simply repeat the findings of...

Taxpayer Paid Rs. 1.8 Lakh Without Specifying Purpose: Calcutta HC Directs CGST to Treat it as...

GST Assessment Order Passed Without Opportunity of Hearing Unsustainable: Calcutta HC Remands Matter...

Documents Requested for Refund Claim Dates Back Three Decades: Calcutta HC directs PCCIT to Appoint...

Profit from Sale of Unlisted Shares of ICICI Bank Held for 6 Years Taxable as LTCG, Not Business...

Calcutta HC Restores GST Registration Cancelled for Non-Filing of Returns for Six Months, Grants Taxpayer One More Opportunity [Read Order]

In a recent ruling, the Calcutta High Court restored a Goods and Services Tax (GST) registration that was cancelled for non-filing of returns for six months and granted the taxpayer one more...

SCN issued by JAO instead of FAO, Prima Facie Income Tax Reopening Time-Barred: Calcutta HC Stays Reassessment [Read Order]

In a recent ruling, the Calcutta High Court stayed the reassessment proceedings for AY 2015-16, noting prima facie that the reopening appears time‑barred under Section 149 of the Income Tax Act....

Ocean Freight IGST under RCM Not Payable for Pre-2023 Period: Calcutta HC Clarifies ‘Mohit Minerals Ruling’ applies Retrospectively [Read Order]

The Calcutta High Court held that IGST (Integrated Goods and Services Tax ) on ocean freight under the reverse charge mechanism ( RCM ) is not payable even for the period prior to 01.10.2023. ...

GST Adjudication Order Cannot Travel Beyond SCN, Appellate Authority Errs in Treating Statutory Violation as Mere Technicality: Calcutta HC [Read Order]

In a recent ruling, the Calcutta High Court held that GST authorities cannot pass an adjudication order on grounds different from those stated in the show cause notice. The court said such an error...

Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order]

The Calcutta High Court has held that a seizure memo under Section 110(1) of the Customs Act, 1962 cannot be treated as invalid merely because it does not contain elaborate or detailed reasons when...

Can Bureau of Investigation Officer Conduct Search and Pass Order u/s 74 of GST? Calcutta HC to Decide [Read Order]

The Calcutta High Court has taken up the question of whether an officer of the Bureau of Investigation has jurisdiction to conduct search proceedings under Section 67, adjudicate and pass an order...

‘Possibility’ of Email/SMS Notice of GST order Not Conclusive: Calcutta HC orders Fresh Consideration [Read Order]

The Calcutta High Court held that a mere “possibility” that an assessee may have received an SMS/email alert regarding a GST ( Goods and Services tax ) adjudication order is not conclusive proof of...