![Appellate Authority cannot Travel Beyond Allegation of Show Cause Notice: Calcutta HC orders to Consider Submissions on ITC Filing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Appellate-Authority-cannot-Travel-Beyond-Allegation-of-Show-Cause-Notice-Calcutta-High-Court-Calcutta-High-Court-orders-to-Consider-Submissions-on-ITC-Filing-Taxscan.jpg "Appellate Authority cannot Travel Beyond Allegation of Show Cause Notice: Calcutta HC orders to Consider Submissions on ITC Filing [Read Order]")
Appellate Authority cannot Travel Beyond Allegation of Show Cause Notice: Calcutta HC orders to Consider Submissions on ITC Filing [Read Order]
A division Bench of the Calcutta High Court ordered the Original Authority to consider submissions on Input Tax Credit (ITC) filing and observed that...
![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]")
![Order passed u/s 148 of Income Tax Act without fixing Hearing for Assesee: Calcutta HC directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Order-Income-Tax-Act-without-fixing-Hearing-Calcutta-HC-Readjudication-1.jpg "Order passed u/s 148 of Income Tax Act without fixing Hearing for Assesee: Calcutta HC directs Readjudication [Read Order]")
![Payment by Media Companies to Advertising Companies for Advertisement Booking doesnt Amount to Commission: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Payment-by-Media-Companies-to-Advertising-Companies-for-Advertisement-Booking-Amount-to-Commission-Calcutta-HC-TAXSCAN.jpg "Payment by Media Companies to Advertising Companies for Advertisement Booking doesnt Amount to Commission: Calcutta HC [Read Order]")
![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]")
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]")
AAR rejects Application on Ground of Lack of Locus Standi as Applicant being Recipient of Service : Calcutta HC directs to Reconsider Application [Read Order]
A Division Bench of Acting Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya of Calcutta High Court set aside the order of the West Bengal Authority for Advance Ruling (WBAAR) and...
Uploaded Form GST DRC01 in GST Portal not noticed by Assessee: Calcutta HC allows Filing of Time-barred Appeal [Read Order]
The Calcutta High Court allowed the filing of the time-barred appeal since Form GST DRC01 was uploaded to the GST Portal by the department which was failed to notice by the assessee. SSB Petro...
![Uploaded Form GST DRC01 in GST Portal not noticed by Assessee: Calcutta HC allows Filing of Time-barred Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Uploaded-Form-GST-DRC01-GST-Portal-Calcutta-HC-Time-barred-Appeal-TAXSCAN.jpg "Uploaded Form GST DRC01 in GST Portal not noticed by Assessee: Calcutta HC allows Filing of Time-barred Appeal [Read Order]")
CWC has a Vested Right to Demand and Recover Rent from the Date on which Goods are in Custody u/s 68 of Customs Act: Calcutta HC
The Calcutta High Court held that Central Warehousing Corporation (CWC) has a vested right to demand and recover rent from the date on which goods are in custody under Section 68 of the Customs Act. ...
Relief to Landis Gyr: Calcutta HC confirms Relief Granted on Account of Unascertained Liability, “Provision Warranty” which is Contingent in Nature
The Calcutta High Court confirmed the relief granted on account of unascertained liability, “Provision Warranty” which is Contingent in nature, thereby granting relief to Landis Gyr, the respondent. ...
Relief to IOC: Calcutta HC confirms Fulfilment of Obligation under Rule 6(2) of CCR, by taking only 85% of Credit on Common Input Service [Read Order]
The Calcutta High Court confirmed the fulfilment of obligation under Rule 6(2) of the Cenvat Credit Rules, 2004(CCR), by taking only 85% of credit on common input service, thereby granting relief to...
