Conversion of Company into LLP: Calcutta HC Quashes Assessment Notice Issued Against Non-Existing Entity
The Calcutta High Court quashes assessment notice issued against non-existing entity on the conversion of a company into a Limited Liability...
![No Cogent Explanation for Delay of Three Years: Calcutta HC Dismisses WP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cogent-Explanation-for-Delay-of-Three-Years-Calcutta-Highcourt-Dismisses-WP-Cogent-Explanation-WP-taxscan.jpg "No Cogent Explanation for Delay of Three Years: Calcutta HC Dismisses WP [Read Order]")
![Assessment Order u/s147 of Income Tax Act is Appealable Order: Calcutta HC Dismisses WP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Income-Tax-Act-is-Appealable-Order-Calcutta-HC-Dismisses-WP-HC-TAXSCAN.jpg "Assessment Order u/s147 of Income Tax Act is Appealable Order: Calcutta HC Dismisses WP [Read Order]")
![Availability of Alternative Remedy under GST Act: Calcutta HC dismisses Writ Petition against Violation of Principles of Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Availability-of-Alternative-Remedy-under-GST-Act-Alternative-Remedy-GST-GST-Act-Calcutta-High-Court-Violation-of-Principles-of-Natural-Justice-Taxscan.jpg "Availability of Alternative Remedy under GST Act: Calcutta HC dismisses Writ Petition against Violation of Principles of Natural Justice [Read Order]")
Non-furnishing of Return Due to Cancellation of Registration: Calcutta HC set aside Demand of Late Fee [Read Order]
In a recent case, the Calcutta High Court set aside the demand for late fees since the non-furnishing of the return was due to the cancellation of registration. M/s. Modicum Enterprise (OPC)...
![Non-furnishing of Return Due to Cancellation of Registration: Calcutta HC set aside Demand of Late Fee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Non-furnishing-of-Return-Due-to-Cancellation-of-Registration-Calcutta-HC-set-aside-Demand-of-Late-Fee-TAXSCAN.jpg "Non-furnishing of Return Due to Cancellation of Registration: Calcutta HC set aside Demand of Late Fee [Read Order]")
No Notice Issued by Corporation on Unpaid Dues of Advertisement Tax: Calcutta HC quashes Order to Dismantle and Remove Hoarding [Read Order]
The Calcutta High Court quashed the order to dismantle and remove the hoarding since no notice was issued by the corporation on unpaid dues of advertisement tax. Debashree Gupta (Banerjee), the...
![No Notice Issued by Corporation on Unpaid Dues of Advertisement Tax: Calcutta HC quashes Order to Dismantle and Remove Hoarding [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Notice-Issued-by-Corporation-on-Unpaid-Dues-of-Advertisement-Tax-Calcutta-High-Court-quashes-Order-to-Dismantle-and-Remove-Hoarding-Notice-Calcutta-High-Court-Taxscan.jpg "No Notice Issued by Corporation on Unpaid Dues of Advertisement Tax: Calcutta HC quashes Order to Dismantle and Remove Hoarding [Read Order]")
Cash-credit facility is not a debt, No Provisional Attachment u/s 83 of the CGST Act: Calcutta HC [Read Order]
The Calcutta High Court has held that the cash-credit facility is not a debt, and cannot provisionally attach u/s 83 of the Central Goods and Service Tax Act, 2017. J. L. Enterprises, the...
![Cash-credit facility is not a debt, No Provisional Attachment u/s 83 of the CGST Act: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cash-credit-facility-is-not-a-debt-No-Provisional-Attachment-of-the-CGST-Act-Calcutta-HC-TAXSCAN.jpg "Cash-credit facility is not a debt, No Provisional Attachment u/s 83 of the CGST Act: Calcutta HC [Read Order]")
Reassessment made on Entirely a New Set of Facts which were not known to Assessee: Calcutta HC quashes Assessment Order [Read Order]
A Division Bench of the Calcutta High Court quashed the income tax assessment order since the reassessment was made on entirely a new set of facts which were not known to the assessee. Kunal Daga,...
![Reassessment made on Entirely a New Set of Facts which were not known to Assessee: Calcutta HC quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Reassessment-Calcutta-Highcourt-Assessment-Order-Calcutta-Highcourt-quashes-Assessment-Order-taxscan.jpg "Reassessment made on Entirely a New Set of Facts which were not known to Assessee: Calcutta HC quashes Assessment Order [Read Order]")
Payment of Tax at 12% at time of Filing Returns and 10% of Disputed Tax as Pre-Deposit: Calcutta HC Remands Matter [Read Order]
A Division Bench of the Calcutta High Court remanded back the matter to Assistant Commissioner as payment of tax at the rate of 12% was made at the time of filing returns and 10% of the disputed tax...
No Prejudice to Taxpayer on Non-Formation of GSTAT: Calcutta HC stays Recovery Proceedings [Read Order]
The Calcutta High Court stayed the recovery proceedings as no prejudice to the taxpayer was caused by non-formation of the Goods and Service Tax Appellate Tribunal (GSTAT). The intra-court appeal...
![No Prejudice to Taxpayer on Non-Formation of GSTAT: Calcutta HC stays Recovery Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Prejudice-to-Taxpayer-on-Non-Formation-of-GSTAT-Calcutta-High-Court-stays-Recovery-Proceedings-Taxpayer-GSTAT-GST-Calcutta-High-Court-Recovery-Proceedings-Taxscan.jpg "No Prejudice to Taxpayer on Non-Formation of GSTAT: Calcutta HC stays Recovery Proceedings [Read Order]")
Power of Reopening Assessment is a Power, which is to be Sparingly used for Adequate Reasons: Calcutta HC quashes Assessment Order on Failure to Comply Natural Justice Principles
Quashing the assessment order on failure to comply natural justice principles the Calcutta High Court remarked that the power of reopening assessment is a power, which is to be sparingly used for...
