![Retrospective Cancellation of GST Registration Invalid when Based on Vague SCN: Calcutta HC Orders Restoration [Read Order]](https://images.taxscan.in/h-upload/2025/09/16/500x300_2087870-gst-registration-taxscan.webp "Retrospective Cancellation of GST Registration Invalid when Based on Vague SCN: Calcutta HC Orders Restoration [Read Order]")
Retrospective Cancellation of GST Registration Invalid when Based on Vague SCN: Calcutta HC Orders Restoration [Read Order]
In a recent ruling, the Calcutta High Court held that retrospective cancellation of GST registration cannot be sustained when based on a vague show...
![Mere 17 Hours Expiry of E-Way Bill Cannot Justify 200% GST Penalty without Malafide Intent: Calcutta HC Orders Refund [Read Order]](https://images.taxscan.in/h-upload/2025/09/16/250x150_2087832-eway-bill-taxscan.webp "Mere 17 Hours Expiry of E-Way Bill Cannot Justify 200% GST Penalty without Malafide Intent: Calcutta HC Orders Refund [Read Order]")
![Calcutta HC allows Physical Filing of Forms 1 & 2 within Time, Permits Availing DTVsV Scheme, 2024; Condones Dept’s Delay [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/250x150_2077960-calcutta-hc-calcutta-hc-allows-physical-filing-of-forms-1-2-taxscan.webp "Calcutta HC allows Physical Filing of Forms 1 & 2 within Time, Permits Availing DTVsV Scheme, 2024; Condones Dept’s Delay [Read Order]")
![Fast Track Revisional Authority Accepted Documents but Recorded Non-Production: Calcutta HC Remands VAT Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/16/250x150_2077541-fast-track-revisional-authority-documents-calcutta-hc-vat-case-taxscan.webp "Fast Track Revisional Authority Accepted Documents but Recorded Non-Production: Calcutta HC Remands VAT Case [Read Order]")
![Challenge against Application for Cancellation of Self Assessed Ex-bond bills of entry: Calcutta HC rules in favour of Customs Dept [Read Order]](https://images.taxscan.in/h-upload/2025/08/14/250x150_2076613-exbond-bill-entry-taxscan.webp "Challenge against Application for Cancellation of Self Assessed Ex-bond bills of entry: Calcutta HC rules in favour of Customs Dept [Read Order]")
Customs Duty Paid under Protest: Calcutta HC Upholds CESTAT order to Refund ₹7.98 Cr to Raymond Apparel [Read Order]
In a recent ruling, the Calcutta High Court upheld the order passed by the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), directing the refund of ₹7.98 crore to M/s Raymond Apparel...
![Customs Duty Paid under Protest: Calcutta HC Upholds CESTAT order to Refund ₹7.98 Cr to Raymond Apparel [Read Order]](https://images.taxscan.in/h-upload/2025/08/07/500x300_2073861-customs-duty-customs-duty-paid-under-protest-calcutta-hc-taxscan.webp "Customs Duty Paid under Protest: Calcutta HC Upholds CESTAT order to Refund ₹7.98 Cr to Raymond Apparel [Read Order]")
No Question of Law: Calcutta HC Dismisses Revenue’s Appeal Against ITAT Order Deleting Share Capital Addition u/s 68 [Read Order]
The Calcutta High Court dismissed an appeal filed by the Income Tax Department disputing an order of the Income Tax Appellate Tribunal ( ITAT ) that had removed an addition made under Section 68 of...
![No Question of Law: Calcutta HC Dismisses Revenue’s Appeal Against ITAT Order Deleting Share Capital Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2067090-question-of-law-calcutta-hc-calcutta-hc-dismisses-revenues-appeal-revenues-appeal-taxscan.webp "No Question of Law: Calcutta HC Dismisses Revenue’s Appeal Against ITAT Order Deleting Share Capital Addition u/s 68 [Read Order]")
Single Judge Refused Interim Relief Due to Dept.’s Delay in Filing Affidavit: Calcutta HC Division Bench Grants 3-Week Extension in Income Tax Case [Read Order]
A Division Bench of the Calcutta High Court recently granted a three-week extension to the Income Tax Department for filing its affidavit in opposition in an ongoing writ petition after the...
![Single Judge Refused Interim Relief Due to Dept.’s Delay in Filing Affidavit: Calcutta HC Division Bench Grants 3-Week Extension in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/07/15/500x300_2064121-single-judge-refused-interim-relief-interim-relief-interim-relief-due-to-depts-delay-taxscan.webp "Single Judge Refused Interim Relief Due to Dept.’s Delay in Filing Affidavit: Calcutta HC Division Bench Grants 3-Week Extension in Income Tax Case [Read Order]")
Deduction u/s 80IA of Income Tax Act must compute Market Value as per rate supplied by State Electricity Boards to consumer: Calcutta HC [Read Order]
In a recent case, the Calcutta High Court upheld the applicability of the internal CUP method as adopted by the assessee and ruled that deductions under section 80IA of the Income Tax Act, 1961 must...
![Deduction u/s 80IA of Income Tax Act must compute Market Value as per rate supplied by State Electricity Boards to consumer: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/11/500x300_2062740-deduction-deduction-of-section-80ia-of-income-tax-act-income-tax-act-income-tax-taxscan.webp "Deduction u/s 80IA of Income Tax Act must compute Market Value as per rate supplied by State Electricity Boards to consumer: Calcutta HC [Read Order]")
Supply of Computer Hardware on Hire is ‘Transfer of Right to Use’, Not ‘Supply of Tangible Goods’: Calcutta HC Quashes Service Tax Demand [Read Order]
The Calcutta HighCourt recently clarified that the supply of computer hardware on hire amounts to a ‘transfer of right to use’ and does not not constitute the service of ‘supply of tangible goods’. ...
![Supply of Computer Hardware on Hire is ‘Transfer of Right to Use’, Not ‘Supply of Tangible Goods’: Calcutta HC Quashes Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/07/10/500x300_2062413-service-tax-demand.webp "Supply of Computer Hardware on Hire is ‘Transfer of Right to Use’, Not ‘Supply of Tangible Goods’: Calcutta HC Quashes Service Tax Demand [Read Order]")
Calcutta HC Dismisses Customs Department Appeal in Valuation Dispute with Supreme Petrochem [Read Order]
The Calcutta High Court has dismissed an appeal filed by the Commissioner of Customs (Port), Kolkata, against Supreme Petrochem Ltd., stating that the matter pertains to the valuation of imported ...
![Calcutta HC Dismisses Customs Department Appeal in Valuation Dispute with Supreme Petrochem [Read Order]](https://images.taxscan.in/h-upload/2025/07/08/500x300_2061434-supreme-petrochem-taxscan.webp "Calcutta HC Dismisses Customs Department Appeal in Valuation Dispute with Supreme Petrochem [Read Order]")
Calcutta HC directs Assessee to file Fresh Refund Application u/s 54 of CGST Act as Statute mandates it after Rectifying Deficiency [Read Order]
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 (CGST), 2017 as the statute mandates it after...
![Calcutta HC directs Assessee to file Fresh Refund Application u/s 54 of CGST Act as Statute mandates it after Rectifying Deficiency [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Calcutta-High-Court-site-img.jpg "Calcutta HC directs Assessee to file Fresh Refund Application u/s 54 of CGST Act as Statute mandates it after Rectifying Deficiency [Read Order]")