![38 Days delay in Filing GST Appeal due to Illness of Proprietor: Calcutta HC Directs Appellate Authority to Hear Case on Merit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Filing-GST-Appeal-Calcutta-HC-Appellate-Authority-TAXSCAN.jpg "38 Days delay in Filing GST Appeal due to Illness of Proprietor: Calcutta HC Directs Appellate Authority to Hear Case on Merit [Read Order]")
38 Days delay in Filing GST Appeal due to Illness of Proprietor: Calcutta HC Directs Appellate Authority to Hear Case on Merit [Read Order]
The Calcutta High Court directed to rehear the matter of 38 days delay in filing an appeal against the assessment order under the Central Goods and...
![No need to Generate E-way Bill when Consignment Value does not Exceed Rs. 50,000/-: Calcutta HC sets aside GST Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Generate-E-way-Bill-Calcutta-HC-GST-Penalty-TAXSCAN.jpg "No need to Generate E-way Bill when Consignment Value does not Exceed Rs. 50,000/-: Calcutta HC sets aside GST Penalty [Read Order]")
![Writ Courts Does Not Act as Expertise on Classification of product under Customs Tariff Act: Calcutta HC Dismiss Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Writ-Courts-Expertise-on-Classification-of-product-Customs-Tariff-Act-Calcutta-HC-Petition-TAXSCAN.jpg "Writ Courts Does Not Act as Expertise on Classification of product under Customs Tariff Act: Calcutta HC Dismiss Petition [Read Order]")
![Benefit of ITC not available on payment to third party and not to selling dealer under WBVAT Act: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITC-Calcutta-High-Court-WBVAT-Act-Input-Tax-Credit-Benefit-of-ITC-WBVAT-Act-updates-on-ITC-benefits-WBVAT-Act-updates-TAXSCAN.jpg "Benefit of ITC not available on payment to third party and not to selling dealer under WBVAT Act: Calcutta HC [Read Order]")
Decision on basis of Material available on record: Calcutta HC upholds Order passed u/s 148A(d) of Income Tax Act [Read Order]
The Calcutta High Court upheld the order passed under Section 148A(d) of the Income Tax Act, 1961 as the decision made was on basis of the material available on record. The case of the appellant...
![Decision on basis of Material available on record: Calcutta HC upholds Order passed u/s 148A(d) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Material-Available-Record-Calcutta-HC-Income-Tax-Act-TAXSCAN.jpg "Decision on basis of Material available on record: Calcutta HC upholds Order passed u/s 148A(d) of Income Tax Act [Read Order]")
Overriding Effect of ITC Provisions over Time Limit of Filing Returns: Calcutta HC upholds Constitutional Validity of Section 16(4) of GST Act [Read Order]
The Calcutta High Court, reaffirming the prevalence of time limit conditions imposed on filing of Goods and Services Tax Returns over legal right to claim Input Tax Credit (ITC), upheld the...
![Overriding Effect of ITC Provisions over Time Limit of Filing Returns: Calcutta HC upholds Constitutional Validity of Section 16(4) of GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Overriding-Effect-ITC-Provisions-over-Time-Limit-of-Filing-Returns-Calcutta-HC-upholds-Constitutional-GST-Act-TAXSCAN.jpg "Overriding Effect of ITC Provisions over Time Limit of Filing Returns: Calcutta HC upholds Constitutional Validity of Section 16(4) of GST Act [Read Order]")
Supreme Court upholds Calcutta HC Verdict granting GST ITC in-spite of GSTR 2A - 3B Mismatch to Purchaser except in Exceptional Cases [Read Judgement]
A Two-Judge Bench of the Supreme Court has upheld the Calcutta High Court judgment, rejecting the department’s appeal against the Calcutta High Court decision in Suncraft Energy Private Limited Case,...
![Supreme Court upholds Calcutta HC Verdict granting GST ITC in-spite of GSTR 2A - 3B Mismatch to Purchaser except in Exceptional Cases [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/12/Supreme-Court-SC-Calcutta-HC-input-tax-credit-Mismatch-to-Purchaser-gst-itc-gstr-TAXSCAN.jpg "Supreme Court upholds Calcutta HC Verdict granting GST ITC in-spite of GSTR 2A - 3B Mismatch to Purchaser except in Exceptional Cases [Read Judgement]")
Opinion of Income Tax Dept not Tangible Material for Reopening Assessment: Calcutta HC quashes Reassessment [Read Order]
The Calcutta High Court quashed reassessment proceedings and observed that the opinion of Income Tax Department not tangible material for reopening assessment. The appellant, Dinesh Kumar Goyal...
![Opinion of Income Tax Dept not Tangible Material for Reopening Assessment: Calcutta HC quashes Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Calcutta-HC-Reopening-Assessment-Tangible-Material-taxscan.jpg "Opinion of Income Tax Dept not Tangible Material for Reopening Assessment: Calcutta HC quashes Reassessment [Read Order]")
Misreading of Evidence by Magistrate: Calcutta HC sets aside Order of Acquittal in S. 138 NI Act Case [Read Order]
Directing the respondent to surrender, a Single Bench of the Calcutta High Court has quashed and set aside the order of acquittal granted by the magistrate owing to misreading of evidence. The...
![Misreading of Evidence by Magistrate: Calcutta HC sets aside Order of Acquittal in S. 138 NI Act Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Misreading-Evidence-Magistrate-aside-Order-Acquittal-NI-Act-Case-Directing-respondent-surrender-taxscan.jpg "Misreading of Evidence by Magistrate: Calcutta HC sets aside Order of Acquittal in S. 138 NI Act Case [Read Order]")
Tax Effect Less than Threshold Limit Fixed by CBDT: Calcutta HC Dismisses Appeal by Income Tax Department [Read Order]
The Calcutta High Court dismissed an appeal by the Income Tax Department as the tax effect was less than the threshold limit fixed by the Central Board of Direct Taxes (CBDT). The present case is...
![Tax Effect Less than Threshold Limit Fixed by CBDT: Calcutta HC Dismisses Appeal by Income Tax Department [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Tax-Effect-Less-Threshold-Limit-Fixed-by-CBDT-Calcutta-HC-Dismisses-Appeal-by-Income-Tax-Department-TAXSCAN.jpg "Tax Effect Less than Threshold Limit Fixed by CBDT: Calcutta HC Dismisses Appeal by Income Tax Department [Read Order]")
Adequacy of Reasons and Relevancy Forms Foundation for Reopening of Assessment: Gujarat HC allows Income Tax Exemption on Compulsorily Acquired Land [Read Order]
A Division Bench of the Gujarat High Court allowed income tax exemption on compulsorily acquired land and observed that adequacy of reasons and relevancy forms foundation for the reopening of...
![Adequacy of Reasons and Relevancy Forms Foundation for Reopening of Assessment: Gujarat HC allows Income Tax Exemption on Compulsorily Acquired Land [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Adequacy-of-Reasons-and-Relevancy-Forms-Foundation-for-Reopening-of-Assessment-Gujarat-HC-allows-Income-Tax-Exemption-on-Compulsorily-Acquired-Land-TAXSCAN.jpg "Adequacy of Reasons and Relevancy Forms Foundation for Reopening of Assessment: Gujarat HC allows Income Tax Exemption on Compulsorily Acquired Land [Read Order]")