The Goods and Services Tax (GST) has completed almost three years of operation. Hailed as the single-biggest tax reform, the GST was rolled out with a gong in a special session of Parliament three years...
The High Court of Calcutta held that extra realization made in rupees for export sale proceeds in foreign exchange due to adverse exchange rate of rupee would be part of the export turnover in the...
The High Court of Calcutta held that the delay of 586 days in filing an appeal by the Department without explanation would amount to condoning the utter failure or negligence on the part of the...
The Calcutta High Court has allowed a deduction to other interest income apart from 10% net profit transferred to a reserved fund. The High court of Calcutta allowed the appeal filed by the Principal Commissioner...
The Calcutta High Court held that authorities undertaking provisional attachment beyond 1 year without informing the bank is contrary to the law. In the writ petition filed by Mr Arijit Chakrabarti, Mr Nilotpal Chowdhury, Mr...
The Calcutta High Court has prevented the Income Tax Authority from the distribution of seized jewellery in the Corona Virus COVID-19 outbreak. The outbreak of the deadly virus COVID-19 led to the restricted functioning of...
The Calcutta High Court rejected the bail application in the Rose Valley Money Laundering and ordered the Enforcement Directorate (ED) to arrange for the treatment for the accused suffering from Vocal Chord Cancer. In the...
The Calcutta High Court has held that the inability to upload Form GST TRAN-1 due to technical errors is a mere procedure and not mandatory. There were several petitions clubbed together because it was of...
While considering a bail application by a Chartered Accountant involved in a GST scam of rupees 98 Crore, a single bench of the Calcutta High Court directed the lower court to allow him to bail...
The Gujarat High Court has dismissed a review petition filed by the revenue department against a judgment wherein an applicant was allowed to file the declaration in the form GST TRAN-1 and GST TRAN-2 to...
The Calcutta High Court has stayed the Service Tax Audits against Magma Housing Finance Ltd. The Petitioner has challenged impugned notices dated December 13, 2018, and April 25, 2019, which demands the details for Service...
A Petition has been filed in the Calcutta High Court has challenged the constitutional validity of Section 16(2)(c) of the CGST Act/WBGST Act, which seeks to deny ITC to a buyer of goods or services,...
The Calcutta High Court has rejected the bail application by a Chartered Accountant under Section 439 of the Code of Criminal Procedure, 1973 on behalf of the petitioner who has prayed for his enlargement on...
In a recent case, the Calcutta High Court held that the rights which had accrued to the appellant could not, in the absence of an express provision be extinguished by the amending Act of 2016....
The Calcutta High Court has allowed filing GST TRAN-1 ever after the deadline for genuine internal system failure of the petitioner. The petitioner Mr. Mrinal Ghosh submitted that, it could not attempt to file GST...
The Kerala State Assembly has passed a resolution against the Central Government’s move to impose uniform tax rate on the State-run lotteries and other State lotteries. The resolution adopted by the Assembly urged the Centre...
Petitioner Rudra Autoparts Distributor filed writ petition before Calcutta High Court praying to allow filing of form GST Tran-1 to enable it to claim transitional credit of eligible duties in respect of inputs held in...
Following the decisions of the High Courts of Calcutta and Gauhati, a two-judge bench of the Jharkhand High Court has refused to stay the proposal to initiate the service tax audit after the rollout of...
The Calcutta High Court has held that the transaction of obtaining high-tension electric supply converting it to low-tension supply, and supplying it to the occupants, raising bills on such occupants and realizing the electricity consumption...
The Calcutta High Court has held that Prosecution under Black Money Act (Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015) during the pendency of Penalty proceedings under the Income Tax...
The Calcutta High Court recently held that an assessment order inconsistent with a binding precedent would amount to an error apparent on the record for the purpose of invoking rectification under section 154 of the...
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