Summary DRC-01 SCN and DRC-07 order without facts/ reasons held to be violative Section 75(6) of CGST Act
The Hon’ble Calcutta High Court in the case of M/s. Duttcon Consultant and Engineers Private Limited v. Assistant Commissioner of […]
Calcutta HC
Calcutta HC upholds CESTAT’s decision of setting aside of demand of interest on revenue-neutral
The Hon’ble Calcutta High Court in the case of Commissioner of Central Excise, Bolpur Commissionerate v. M/s Steel Authority of
Review Petition by Revenue dismissed against earlier Order Quashing GST Demand on Breach of Natural Justice
The Hon’ble Calcutta High Court in the case of The Assistant Commissioner of West Bengal State Tax, Cooch Behar Charge
ITC can’t be denied if disclosed in GSTR-9 but missed in GSTR-3B due to inadvertent error
The Hon’ble Calcutta High Court in the case of Laxmi Ghosh v. State of West Bengal & Ors. [W.P.A. No.
Appellate order rejecting the appeal without providing proper reasons is invalid under Section 107(12)
The Hon’ble Calcutta High Court in Indrani Dhar and Anr. v. State of West Bengal and Ors. [WPA No. 20674
Retrospective GST registration cancellation without express proposal in show cause notice and without specific particulars is arbitrary and void
The Hon’ble Calcutta High Court in the case of Nikita Agarwal v. The Assistant Commissioner of Revenue Commercial Taxes and
Writ is not maintainable in case of disputed facts for detention of goods
The Hon’ble Calcutta High Court in the case of Assam Supari Traders v. Union of India & Ors. [WPA 1691
Penalty quashed u/s 129 of CGST Act for solely relying on supplier’s statement
The Hon’ble Calcutta High Court in Sandip Kumar Pandey & Anr. v. Assistant Commissioner of State Tax & Ors. [M.A.T.
Quashes refund-rejection citing relaxation in time limit for availment of ITC for initial years of GST
The Hon’ble Calcutta High Court in DYS Impex Private Limited vs. Assistant Commissioner of Revenue, State Tax, Refund Unit &
Service of notice or order by portal is a sufficient compliance under section 169 of the CGST Act
The Hon’ble Calcutta High Court in the case of Carry Co, Prop: Mr. Kajal Kumar Garai v. Union of India
