![Proper Officer Should follow Formulae u/r 42 and 43 to Compute Utilization of GST ITC and Reversal Thereof: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/01/500x300_2057617-delhi-high-court-gst-itc-input-tax-credit-taxscan.webp "Proper Officer Should follow Formulae u/r 42 and 43 to Compute Utilization of GST ITC and Reversal Thereof: Calcutta HC [Read Order]")
Proper Officer Should follow Formulae u/r 42 and 43 to Compute Utilization of GST ITC and Reversal Thereof: Calcutta HC [Read Order]
In a recent order, the Calcutta High Court emphasized the importance of the assessing authorities to follow the formulae prescribed under Rules 42...
![Calcutta HC dismisses Writ Petition Challenging Order passed u/s 148A(d) of Income Tax Act on limitation, citing Availability of Alternative Remedy [Read Order]](https://images.taxscan.in/h-upload/2025/06/30/250x150_2057110-calcutta-high-court-income-tax-act-taxscan.webp "Calcutta HC dismisses Writ Petition Challenging Order passed u/s 148A(d) of Income Tax Act on limitation, citing Availability of Alternative Remedy [Read Order]")
![No Business Found at Declared Address: Calcutta HC Refuses to Quash GST Cancellation, Directs to take Appellate Remedy [Read Order]](https://images.taxscan.in/h-upload/2025/06/30/250x150_2057167-no-business-found-business-found-at-declared-address-calcutta-hc-calcutta-hc-refuses-taxscan.webp "No Business Found at Declared Address: Calcutta HC Refuses to Quash GST Cancellation, Directs to take Appellate Remedy [Read Order]")
![Illegal Appointment in Govt. Schools: Calcutta HC Allows Release of Accused in Absence of Arrest Under PMLA [Read Order]](https://images.taxscan.in/h-upload/2025/06/28/250x150_2055735-illegal-appointment-govt-schools-taxscan.webp "Illegal Appointment in Govt. Schools: Calcutta HC Allows Release of Accused in Absence of Arrest Under PMLA [Read Order]")
![Bail as per S. 45(1) PMLA Not Necessary in Absence of Arrest under PMLA: Calcutta HC allows release under BNSS [Read Order]](https://images.taxscan.in/h-upload/2025/06/28/250x150_2055710-bail-pmla-pmla-not-necessary-in-absence-of-arrest-absence-of-arrest-taxscan.webp "Bail as per S. 45(1) PMLA Not Necessary in Absence of Arrest under PMLA: Calcutta HC allows release under BNSS [Read Order]")
SCN issued under Income Tax Act due to Failure on part of Accountant: Calcutta HC Dismisses Challenge Against order passed u/s 144 B on availability of Statutory Remedy [Read Order]
The Calcutta High Court dismissed the challenge against the order passed under section 144 B of the Income Tax Act, 1961, on the availability of statutory remedy. The bench found that the show cause...
![SCN issued under Income Tax Act due to Failure on part of Accountant: Calcutta HC Dismisses Challenge Against order passed u/s 144 B on availability of Statutory Remedy [Read Order]](https://images.taxscan.in/h-upload/2025/06/24/500x300_2053989-scn-income-tax-act-accountant-calcutta-hc-statutory-remedy-taxscan.webp "SCN issued under Income Tax Act due to Failure on part of Accountant: Calcutta HC Dismisses Challenge Against order passed u/s 144 B on availability of Statutory Remedy [Read Order]")
Calcutta HC Quashes Order u/s 154 of Income Tax Act Passed Against Deceased, Allows Appeal Filed by Daughter-in-law of Deceased [Read Order]
The Calcutta HighCourt, in a recent ruling, quashed the order under section 154 of the IncomeTax Act, 1961, which was passed against the deceased, and allowed the petition filed by the...
![Calcutta HC Quashes Order u/s 154 of Income Tax Act Passed Against Deceased, Allows Appeal Filed by Daughter-in-law of Deceased [Read Order]](https://images.taxscan.in/h-upload/2025/06/24/500x300_2053533-income-tax-1.webp "Calcutta HC Quashes Order u/s 154 of Income Tax Act Passed Against Deceased, Allows Appeal Filed by Daughter-in-law of Deceased [Read Order]")
Kolkata Municipal Corporation cannot Levy Advertisement Tax on CAB without framing appropriate Regulations: Calcutta HC [Read Order]
In a recent case, the Calcutta High Court ruled that the Kolkata Municipal Corporation cannot Levy Advertisement Tax on the Cricket Association of Bengal (CAB) without framing appropriate...
![Kolkata Municipal Corporation cannot Levy Advertisement Tax on CAB without framing appropriate Regulations: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/500x300_2052934-advertisement-tax-cab-taxscan.webp "Kolkata Municipal Corporation cannot Levy Advertisement Tax on CAB without framing appropriate Regulations: Calcutta HC [Read Order]")
A person cannot pursue remedy under Income Tax Act and Extraordinary remedy simultaneously: Calcutta HC [Read Order]
In a recent case, the Calcutta High Court has held that a person cannot pursue remedy under the Income Tax Act , 1961 and an extraordinary remedy simultaneously. Sri Prasanta Sarkar, the...
![A person cannot pursue remedy under Income Tax Act and Extraordinary remedy simultaneously: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/500x300_2052910-calcutta-high-court-dual-remedy-under-income-tax-act-taxscan.webp "A person cannot pursue remedy under Income Tax Act and Extraordinary remedy simultaneously: Calcutta HC [Read Order]")
Failure to examine legality of ITC availed: Calcutta HC Remands Appeal of Bajaj Wheels to GST adjudicating authority [Read Order]
In a recent case, the Calcutta High Court remanded the appeal of Bajaj Wheels to the Goods and Services Tax (GST) adjudicating authority on finding that the authority failed to examine the legality...
![Failure to examine legality of ITC availed: Calcutta HC Remands Appeal of Bajaj Wheels to GST adjudicating authority [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/500x300_2050658-failure-to-examine-legality-legality-of-itc-availed-itc-calcutta-hc-taxscan.webp "Failure to examine legality of ITC availed: Calcutta HC Remands Appeal of Bajaj Wheels to GST adjudicating authority [Read Order]")
ITC Denied Without Reasoning for One Supplier: Calcutta HC Stays GST Demand Until December 2025 [Read Order]
In a recent case, the Calcutta High Court stayed a GST demand issued against a taxpayer after input tax credit (ITC) was denied for one supplier without any reasoning. The court found the denial...
![ITC Denied Without Reasoning for One Supplier: Calcutta HC Stays GST Demand Until December 2025 [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/500x300_2050524-itc-itc-denied-without-reasoning-for-one-supplier-calcutta-hc-taxscan.webp "ITC Denied Without Reasoning for One Supplier: Calcutta HC Stays GST Demand Until December 2025 [Read Order]")
Calcutta HC Permits to File Connected Application Against SCN u/s 74 of CGST and Adjudication Order [Read Order]
In a recent case, the Calcutta High Court permitted the filing of a connected application against a show cause notice (SCN) under section 74 of the Central Goods and Service Tax (CGST) Act, 2017,...
![Calcutta HC Permits to File Connected Application Against SCN u/s 74 of CGST and Adjudication Order [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2049775-cgst1.webp "Calcutta HC Permits to File Connected Application Against SCN u/s 74 of CGST and Adjudication Order [Read Order]")