![Writ Court does not act either as AO or Appellate Authority to decide Taxability of Receipt: Calcutta HC upholds Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Writ-Court-act-either-as-AO-or-Appellate-Authority-to-decide-Taxability-of-Receipt-Calcutta-HC-upholds-Assessment-Order-TAXSCAN.jpg "Writ Court does not act either as AO or Appellate Authority to decide Taxability of Receipt: Calcutta HC upholds Assessment Order [Read Order]")
Writ Court does not act either as AO or Appellate Authority to decide Taxability of Receipt: Calcutta HC upholds Assessment Order [Read Order]
A Single Bench of Justice Md. Nizamuddin of Calcutta High Court upholding the final assessment order held that the writ court does not act either as...
![Calcutta HC directs Special Anomaly Committee to take Decision on Scale of Pay of Income Tax Officer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Calcutta-HC-Special-Anomaly-Committee-Decision-on-Scale-of-Pay-Income-Tax-Officer-Calcutta-High-Court-taxscan.jpg "Calcutta HC directs Special Anomaly Committee to take Decision on Scale of Pay of Income Tax Officer [Read Order]")
![Condition to Pay Cost to WBGST Authority for Delay of 148 days in Filing Appeal: Calcutta HC Allows Writ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Condition-Pay-Cost-WBGST-Authority-Delay-Filing-Appeal-Calcutta-HC-Writ-TAXSCAN.jpg "Condition to Pay Cost to WBGST Authority for Delay of 148 days in Filing Appeal: Calcutta HC Allows Writ [Read Order]")
Cash-Credit Facility is not Debt, cannot be Made Attachable: Calcutta HC Orders to Lift Provisional Attachment
The Calcutta High Court ordered to lift provisional attachment and held that Cash-Credit Facility is not debt hence cannot be made attachable. The intra-Court appeal was directed against the order...
Rejection of Appeal without Considering Break Down of Vehicle and Generation of New e-way Bill within Three Minutes is 'too technical': Calcutta HCÂ
The Calcutta High Court has held that rejection of the appeal without considering the breakdown of the vehicle and generation of a new e-way bill within three minutes is 'too technical'. M/s. OFB...
Refund Claim u/s 54 of CGST Act can be File by a Person who Borne Incidence of Tax: Calcutta HC allows Refund [Read Order]
The Calcutta High Court held that a refund claim under section 54 of the Central Goods and Service Tax Act, 2017can be filed by any person who has borne the incidence of tax. M/s. Radiant...
![Refund Claim u/s 54 of CGST Act can be File by a Person who Borne Incidence of Tax: Calcutta HC allows Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Claim-Refund-CGST-Act-CGST-Borne-Incidence-of-Tax-Tax-Calcutta-High-Court-Calcutta-High-Court-allows-Refund-Taxscan.jpg "Refund Claim u/s 54 of CGST Act can be File by a Person who Borne Incidence of Tax: Calcutta HC allows Refund [Read Order]")
Customs Refund Claim Rejected without Considering CBIC Notification: Calcutta HC directs Readjudication [Read Order]
In a significant case, the Calcutta High Court has directed re-adjudication since the customs refund claim was rejected without considering the Central Board of Indirect Taxes and Customs (CBIC)...
![Customs Refund Claim Rejected without Considering CBIC Notification: Calcutta HC directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Customs-Refund-Claim-Rejected-Considering-CBIC-Notification-�Calcutta-HC-Readjudication-TAXSCAN.jpg "Customs Refund Claim Rejected without Considering CBIC Notification: Calcutta HC directs Readjudication [Read Order]")
Question of Methodology and Jurisdiction in Issuance of SCN by GST Authorities: Calcutta HC Directs to File Affidavit in Opposition [Read Order]
The Calcutta High Court directed to file affidavit in opposition as there was a question raised with regard to the methodology and jurisdiction in the issuance of Show Cause Notice (SCN) by the Goods...
![Question of Methodology and Jurisdiction in Issuance of SCN by GST Authorities: Calcutta HC Directs to File Affidavit in Opposition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Question-of-Methodology-Jurisdiction-Issuance-of-SCN-GST-Authorities-Calcutta-HC-Affidavit-in-opposition-Question-of-Methodology-and-Jurisdiction-Calcutta-High-Court-taxscan.jpg "Question of Methodology and Jurisdiction in Issuance of SCN by GST Authorities: Calcutta HC Directs to File Affidavit in Opposition [Read Order]")
Cash Credit Account is not a Debt and Cannot be Made Attachable: Calcutta HC Sets aside Attachment Order [Read Order]
The Calcutta High Court set aside the attachment order since the cash credit account is not a debt and cannot be made attachable. J. L. Enterprises, the petitioner is a partnership firm. On 4th...
![Cash Credit Account is not a Debt and Cannot be Made Attachable: Calcutta HC Sets aside Attachment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cash-Credit-Account-Debt-and-Cannot-be-Made-Attachable-Calcutta-High-Court-Attachment-Order-taxscan.jpg "Cash Credit Account is not a Debt and Cannot be Made Attachable: Calcutta HC Sets aside Attachment Order [Read Order]")