![Ocean Freight IGST under RCM Not Payable for Pre-2023 Period: Calcutta HC Clarifies ‘Mohit Minerals Ruling’ applies Retrospectively [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/500x300_2121103-calcutta-high-court-ocean-freight-ocean-freight-igst-ocean-freight-igst-under-rcm-igst-on-ocean-freight-imports-taxscan.webp "Ocean Freight IGST under RCM Not Payable for Pre-2023 Period: Calcutta HC Clarifies ‘Mohit Minerals Ruling’ applies Retrospectively [Read Order]")
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...
![GST Adjudication Order Cannot Travel Beyond SCN, Appellate Authority Errs in Treating Statutory Violation as Mere Technicality: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/250x150_2120965-calcutta-high-court-violation-statutory-violation-gst-statutory-violation-taxscan.webp "GST Adjudication Order Cannot Travel Beyond SCN, Appellate Authority Errs in Treating Statutory Violation as Mere Technicality: Calcutta HC [Read Order]")
![Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/250x150_2120234-calcutta-high-court-betel-nut-betel-nut-smuggling-smuggling-case-smuggling-seizure-memo-betel-nut-smuggling-calcutta-high-court-ruling-taxscan.webp "Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order]")
![Can Bureau of Investigation Officer Conduct Search and Pass Order u/s 74 of GST? Calcutta HC to Decide [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/250x150_2119922-gst-section-74-taxscan.webp "Can Bureau of Investigation Officer Conduct Search and Pass Order u/s 74 of GST? Calcutta HC to Decide [Read Order]")
![‘Possibility’ of Email/SMS Notice of GST order Not Conclusive: Calcutta HC orders Fresh Consideration [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/250x150_2119904-possibility-of-emailsms-notice-of-gst-order-not-conclusive-calcutta-hc-orders-fresh-consideration.webp "‘Possibility’ of Email/SMS Notice of GST order Not Conclusive: Calcutta HC orders Fresh Consideration [Read Order]")
AO Must Give Reasons While Rejecting Immunity Plea u/s 270AA of Income Tax: Calcutta HC Sets Aside Order [Read Order]
In a recent decision, the Calcutta High Court held that an Assessing Officer must clearly explain the reasons while rejecting an application seeking immunity from penalty under Section 270AA of the...
![AO Must Give Reasons While Rejecting Immunity Plea u/s 270AA of Income Tax: Calcutta HC Sets Aside Order [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_2119543-calcut2.webp "AO Must Give Reasons While Rejecting Immunity Plea u/s 270AA of Income Tax: Calcutta HC Sets Aside Order [Read Order]")
Failure to Apply Clause 3(d) of RBI's Master Circular: Calcutta HC Sets Aside Wilful Defaulter Tag by SBI on Non‑Executive Director [Read Order]
The Calcutta High Court sets aside the wilful defaulter tag on a non-executive director of a company, holding that there was a failure on the part of the Review Committee (RC) to apply Clause 3(d)...
![Failure to Apply Clause 3(d) of RBIs Master Circular: Calcutta HC Sets Aside Wilful Defaulter Tag by SBI on Non‑Executive Director [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_2119458-calcutta-high-court-wilful-defaulter-case-taxscan.webp "Failure to Apply Clause 3(d) of RBIs Master Circular: Calcutta HC Sets Aside Wilful Defaulter Tag by SBI on Non‑Executive Director [Read Order]")
GST Registration Cancelled as Authorities Unaware of Business’ Relocation: Calcutta HC Directs Reconsideration [Read Order]
The Calcutta High Court recently directed the Goods and Services Tax (GST) authorities to reconsider the revocation of a petitioner’s GST registration, after noting that the petitioner had shifted his...
![GST Registration Cancelled as Authorities Unaware of Business’ Relocation: Calcutta HC Directs Reconsideration [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117817-gst-registration-cancelled-authorities-unaware-business.webp "GST Registration Cancelled as Authorities Unaware of Business’ Relocation: Calcutta HC Directs Reconsideration [Read Order]")
Dropping Issue During Income Tax Scrutiny for Lack of Material is Not ‘Change Of Opinion’: Calcutta HC validates Reopening based on New Material [Read Order]
In a recent ruling, the Calcutta High Court held that dropping an issue during income tax scrutiny due to lack of material does not amount to a “change of opinion” and does not bar reopening of...
![Dropping Issue During Income Tax Scrutiny for Lack of Material is Not ‘Change Of Opinion’: Calcutta HC validates Reopening based on New Material [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116872-dropping-issue-during-income-tax-scrutiny-lack-material-not-change-opinion-calcutta-hc.webp "Dropping Issue During Income Tax Scrutiny for Lack of Material is Not ‘Change Of Opinion’: Calcutta HC validates Reopening based on New Material [Read Order]")
Calcutta HC Examines Whether GST Adjudication is Vitiated for Non-Supply of Seized Documents and Digital Data [Read Order]
The Calcutta High Court is examining whether a GST adjudication order passed under Section 74 of the West Bengal Goods and Services Tax Act, 2017 (WB GST Act) and the Central Goods and Services Tax...
![Calcutta HC Examines Whether GST Adjudication is Vitiated for Non-Supply of Seized Documents and Digital Data [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116895-calcutta-hc-gst-taxscan.jfif "Calcutta HC Examines Whether GST Adjudication is Vitiated for Non-Supply of Seized Documents and Digital Data [Read Order]")
Statutory Income Tax Appeal Pending for Over Two Years: Calcutta HC Orders Expeditious Disposal, Refuses Refund Direction without Stay [Read Order]
In a recent ruling, the Calcutta High Court directed expeditious disposal of a statutory income tax appeal that had been pending for more than two years and refused to pass any mandatory order...
![Statutory Income Tax Appeal Pending for Over Two Years: Calcutta HC Orders Expeditious Disposal, Refuses Refund Direction without Stay [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115307-statutory-income-tax-appeal-pending-for-over-two-years-calcutta-hc-orders-expeditious-disposal-refuses-refund-direction-without-stay-taxscan.webp "Statutory Income Tax Appeal Pending for Over Two Years: Calcutta HC Orders Expeditious Disposal, Refuses Refund Direction without Stay [Read Order]")
SEZ Entry Tax Issue Pending Before SC: Calcutta HC Refuses to Give Direction to Issue Clarificatory Circular [Read Order]
The Calcutta High Court, in its recent ruling refused to give direction to the state to issue a clarificatory circular on the entry tax on SEZ units for procurements of goods. The court noted the...
![SEZ Entry Tax Issue Pending Before SC: Calcutta HC Refuses to Give Direction to Issue Clarificatory Circular [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115321-sez-entry-tax-issue-supreme-court-calcutta-hc-clarificatory-circular-special-econmic-zone-taxscan.webp "SEZ Entry Tax Issue Pending Before SC: Calcutta HC Refuses to Give Direction to Issue Clarificatory Circular [Read Order]")