![Appellate Authority under CGST Act Cannot Suo Moto Enhance Tax Liability: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Calcutta-High-Court-CGST-Act-Tax-Liability-Section-10711-of-CGST-Act-Appellate-Authority-under-CGST-Act-taxscan.jpg "Appellate Authority under CGST Act Cannot Suo Moto Enhance Tax Liability: Calcutta HC [Read Order]")
Appellate Authority under CGST Act Cannot Suo Moto Enhance Tax Liability: Calcutta HC [Read Order]
In a recent case, the Calcutta High Court set aside an order of the Goods and Service Tax ( GST ) and held that the Appellate Authority under CGST...
![Calcutta HC allows Income Tax Deduction u/s 80IAÂ on Port Infrastructure Development [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Calcutta-High-Court-Port-Infrastructure-Development-Income-Tax-Deduction-Taxscan.jpg "Calcutta HC allows Income Tax Deduction u/s 80IAÂ on Port Infrastructure Development [Read Order]")
![Calcutta HC directs Commissioner of CGST to File Affidavit to decide on Validity of Circular Issued by CBIC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Goods-and-Service-Tax-Filing-Affidavit-Indirect-Taxes-TAXSCAN.jpg "Calcutta HC directs Commissioner of CGST to File Affidavit to decide on Validity of Circular Issued by CBIC [Read Order]")
![Negative Blocking of ITC in Excess of Amount available in ECL to Disallow Debit not allowable under GST Rule 86A(1): Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Delhi-High-Court-Delhi-HC-Input-Tax-Credit-ITC-Electronic-Credit-Ledger-Central-Goods-and-Services-Tax-taxscan.jpg "Negative Blocking of ITC in Excess of Amount available in ECL to Disallow Debit not allowable under GST Rule 86A(1): Delhi HC [Read Order]")
![Second Provisional Attachment Order u/s 83 of GST Act cannot be issued without Fresh Reasons: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/GST-provisional-attachment-order-Attachment-order-under-Section-83-TAXSCAN.jpg "Second Provisional Attachment Order u/s 83 of GST Act cannot be issued without Fresh Reasons: Allahabad HC [Read Order]")
GST Registration Cancelled Due to Non-Filing of Returns: Calcutta HC directs to restore Registration on Condition of Paying Tax with Interest and Penalty [Read Order]
In the recent case, the High Court Of Calcutta, set aside the cancellation of GST registration due to non-filing of returns and directed the restoration of the registration, provided the...
![GST Registration Cancelled Due to Non-Filing of Returns: Calcutta HC directs to restore Registration on Condition of Paying Tax with Interest and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/GST-GST-Registration-GST-Registration-Cancelled-Calcutta-High-Court-Non-Filing-of-Returns-taxscan.jpg "GST Registration Cancelled Due to Non-Filing of Returns: Calcutta HC directs to restore Registration on Condition of Paying Tax with Interest and Penalty [Read Order]")
Calcutta HC Dismisses State GST Dept's Review Petition on Non-updation of Part B of E way bill, Cites No Strong Grounds for Review [Read Order]
In a recent judgment, the Calcutta High Court dismissed a review petition filed by the State GST authorities in connection with the non-updation of Part B of an e-waybill. Thus, the request of...
![Calcutta HC Dismisses State GST Depts Review Petition on Non-updation of Part B of E way bill, Cites No Strong Grounds for Review [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Calcutta-High-Court-Calcutta-HC-State-GST-Dept-E-way-bill-Review-Petition-taxscan.jpg "Calcutta HC Dismisses State GST Depts Review Petition on Non-updation of Part B of E way bill, Cites No Strong Grounds for Review [Read Order]")
No Penalty upon Fulfillment of Tax Liability: Calcutta HC directs to Issue Fresh Reasoned Order [Read Order]
In a recent ruling of Calcutta High Court the writ petition challenging an order passed by the Deputy Commissioner of State Tax was remanded owing to imposition of penalty on fully paid tax...
![No Penalty upon Fulfillment of Tax Liability: Calcutta HC directs to Issue Fresh Reasoned Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Calcutta-High-Court-Tax-Liability-Fulfillment-of-Tax-Liability-Fresh-Reasoned-Order-No-Penalty-taxscan.jpg "No Penalty upon Fulfillment of Tax Liability: Calcutta HC directs to Issue Fresh Reasoned Order [Read Order]")
Correctness of Factual Findings in Order passed u/s 153 of Income Tax Act was Re examined by ITAT: Calcutta HC Dismisses Appeal [Read Order]
In a recent case, the Calcutta High Court dismissed the appeal on finding that the Income Tax Appellate Tribunal ( ITAT ) correctly re-examined the correctness of factual findings in order...
![Correctness of Factual Findings in Order passed u/s 153 of Income Tax Act was Re examined by ITAT: Calcutta HC Dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Calcutta-High-Court-ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-section-153-Income-Tax-Act-taxscan.jpg "Correctness of Factual Findings in Order passed u/s 153 of Income Tax Act was Re examined by ITAT: Calcutta HC Dismisses Appeal [Read Order]")
Calcutta HC Stays Assessment Order Passed U/s 148 of Income Tax Act due to Jurisdictional Error [Read Order]
The Calcutta High Court in a recent case stayed the assessment order passed under section 148 of the Income Tax Act, 1961 due to jurisdictional error. Rahul Saraf, the petitioner challenged the...
![Calcutta HC Stays Assessment Order Passed U/s 148 of Income Tax Act due to Jurisdictional Error [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/income-Tax-Income-Tax-Act-Income-Tax-Assessment-jurisdictional-error-TAXSCAN.jpg "Calcutta HC Stays Assessment Order Passed U/s 148 of Income Tax Act due to Jurisdictional Error [Read Order]")
Application for Revocation of Cancellation of Registration Kept Pending for More than 2 Years are Not Allowable: Calcutta HC [Read Order]
In a recent case the Calcutta High Court held that applications for revocation of cancellation of registration kept pending for more than a year are not allowable. Globus Logisys Pvt. Ltd, the...
![Application for Revocation of Cancellation of Registration Kept Pending for More than 2 Years are Not Allowable: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Calcutta-High-Court-Registration-Application-for-Revocation-Taxscan.jpg "Application for Revocation of Cancellation of Registration Kept Pending for More than 2 Years are Not Allowable: Calcutta HC [Read Order]")
![Failure to File GST Appeal due to Illness of Assesee: Calcutta HC Quashes Attachment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Calcutta-HC-GST-Appeal-Calcutta-HC-Quashes-Attachment-Order-GST-Appeal-due-Calcutta-High-Court-Goods-and-Service-Tax-taxscan.jpg "Failure to File GST Appeal due to Illness of Assesee: Calcutta HC Quashes Attachment Order [Read Order]")