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Calcutta HC directs Assessee to file Fresh Refund Application u/s 54 of CGST Act as Statute mandates it after Rectifying Deficiency [Read Order]

Yogitha S. Yogesh

The Calcutta High Court has directed the assessee to file a fresh refund application as per section 54 of the Central Goods and Service Tax Act...

Calcutta High Court - Duty paid under Sugar Cess Act - CENVAT Credit - TAXSCAN

Duty paid under Sugar Cess Act can be Claimed as CENVAT Credit: Calcutta HC [Read Order]

Calcutta HC Upholds ITAT Order Deleting Addition u/s 68 of Income Tax Act made on account of Bogus...

No Evidence of Price Rigging: Calcutta HC Dismisses Income Tax Dept Appeal in Rs. 71L Penny Stock...

Income Tax Proceedings against Dissolved HUF Invalid: Calcutta HC Quashes ₹7.29 Crore Penalty [Read...

Wrongful ITC Claim: Calcutta HC Exempts Wilhelmsen Port Services from Paying 10% Disputed Tax Observing Revenue Neutrality [Read Order]

The Calcutta High Court recently ruled in favor of Wilhelmsen Port Services India Private Limited, exempting the company from making a 10% payment of the disputed Input Tax Credit (ITC) amount,...

No Reasoned Appellate Order for Rejecting GST Appeal: Calcutta HC Remands Matter for Fresh Consideration [Read Order]

The Calcutta High Court recently set aside an appellate order rejecting a Goods and Services Tax (GST) appeal, citing the absence of a reasoned decision provided by the Respondent Commissioner of...

Pre-SCN Reply must be considered before Issuing GST SCN: Calcutta HC quashes Notice [Read Order]

The Calcutta High Court has held that the pre-show cause notice (SCN) reply should be considered before issuing SCN under Goods and Service Tax Act (GST), Act , 2017.The court found that the...

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 Act cannot suo motu enhance tax liability on an...

Calcutta HC Upholds CESTAT ruling: Service Tax Not Applicable to Mining Services Prior to June 1, 2007 [Read Order]

In the concerning case, the Calcutta High Court upheld the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) decision, confirming that the respondent-assessee was not liable for service tax...

Calcutta High Court Dismisses CESTAT Appeal Due to Monetary Limit [Read Order]

In the recent case, the High Court of Calcutta disposed of the appeal on the grounds of the monetary limit, as stipulated by the Central Board of Direct Taxes (CBDT) Circular. The Court concluded...

Relief Granted to Trust Despite Late Audit Report Submission: Calcutta High Court Upholds ITAT's Decision [Read Order]

In the recent case, the High Court of Calcutta dismissed the revenue petitioner’s appeal challenging the Income Tax Appellate Tribunal’s( ITAT ) decision for assessment year(AY) 2020-21. The Court...