Can blocking of credit in the electronic credit ledger only to the extent the credit is available in the electronic credit ledger and on the date when the order was passed?
Case Title Basanta Kumar Shaw vs The Assistant Commissioner of Revenue, Commercial Taxes and State Tax Tamluk and others. Court Calcutta High Court Honorable Judges Justice Sivagnanam Citation 2022 (7) GSTPanacea 107 HC Calcutta MAT 976 of 2022 Judgement Date 28-July-2022 Council for Petitioner Ankit Kanodia Himanshu Kumar Ray Megha Agarwal Council for Respondent Anirban […]
Can levy of penalty u/s 129(3) on goods dispatched under an E-way bill having just elapsed validity period, justified?
Case Title M/s Hanuman Ganga Hydroprojects Private Ltd Vs Joint Commissioner, Sales Tax Authority, Siliguri, West Bengal. Court Calcutta High Court Honorable Judges Justice Hiranmay Bhattacharya Citation W.P.A. 1480 of 2022 2022 (7) GSTPanacea 104 HC Calcutta Judgement Date 06-July-2022 Council for Petitioner Dr Navin Barik Anup Kumar Bhattacharjee Esha Acharya Council for Respondent Subir […]
Can an appeal against an order of adjudicating authority be placed before Court of law first instead of Appellate Authority under WBGST Act?
Case Title Hemraj Jain & Anr vs State of West Bengal Court Calcutta High Court Honorable Judges Justice Hiranmay Bhattacharyya Citation 2022 (7) GSTPanacea 103 HC Calcutta W.P.A. 721 of 2022 Judgement Date 13-July-2022 Counsel for Petitioner Rita Mukherjee Abhijit Das Rowsan Kr Jha Santosh Kr Mandal Counsel for State Subir Kumar Saha Bikramidtya Ghosh […]
Can Validity of E-way bill of Vehicle carrying two different orders not be decided on the mere un-favorable expiry of one?
Case Title Assistant Commissioner State Tax, Durgapore Range, Govt of West Bengal Vs Ashoka Kumar Sureka, Proprietor of Shubham Steel, Kolkata Court Calcutta High Court Honorable Judges Justice T. S Sivagnanam and Justice Hiranmay Bhattacharya Citation 2022 (5) GSTPanacea 96 HC Calcutta C.W.P. of MAT 470 of 2022 Judgement Date 12-May-2022 Council for Petitioner Md. […]
Devanshi Plyboard Industries Pvt Ltd vs Deputy Commissioner State Tax
Case Title Devanshi Plyboard Industries Pvt Ltd vs Deputy Commissioner State Tax Court Calcutta High Court Honorable Judges Justice T.S Sivagnanam & Justice Supratim Bhattacharya Citation ‘MAT 1493 of 2022 2022 (9) GSTPanacea 85 HC Calcutta Judgment Date 28-September-2022 Petitioner Mr. Rituraj Chakraborty Respondent Md. T. M. Siddiqui, ld. A.G.P. Mr. N. Chatterjee Devanshi Plyboard […]
Cancellation of Registration Retrospectively-Denial of ITC
Petitioner Sanchita Kundu & Anr. Respondent Asstt. CST Decision By Calcutta High Court Date Of Order Or Judgement 5-May-2022 Citation No. W.P.A. 7231 of 2022 With W.P.A. 7232 of 2022 2022 (5) GSTPanacea 56 HC Calcutta Hon’ble Judge Justice Md. Nizamuddin Decision In Favour of Assessee Cancellation of Registration Retrospectively-Denial of ITC: HC directs […]
Registration Cancelled on the Day SCN Issued
Petitioner K. Kumar Raja Projects (P) Ltd. Respondent Asstt. CST Decision by Calcutta High Court Date of order or Judgement 22-April-2022 Citation no. 2022 (4) GSTPanacea 50 HC Calcutta MAT 389 of 2022 with IA No. CAN 1 of 2022 Hon’ble Judge Justice T.S. Sivagnanam Justice Hiranmay Bhattacharyya Decision In Favour of Assessee Order rejecting […]
Cancellation of Registration Not Allowed-Non Speaking Order
Petitioner Galaxy Mechanical Engineering Equipments (P) Ltd. & Anr. Respondent Asstt. Commissioner Decision by Calcutta High Court Date of order or Judgement 3-March-2022 Citation no. 2022 (3) GSTPanacea 45 HC Calcutta W.P.A. 2857 of 2022 Hon’ble Judge Justice Md. Nizamuddin Decision In Favour of Assessee Cancellation of Registration Not Allowed-Impugned order of suspension will remain […]
No Further Recovery be Made Till Writ Disposed off
Petitioner Amar Kumar Saha Respondent Dy. Commr. of Revenue & Ors. Decision by Calcutta High Court Date of order or Judgement 8-June-2022 Citation no. 2022 (6) GSTPanacea 46 HC Calcutta MAT 714 of 2022 With I.A. No. CAN 1 of 2022 Hon’ble Judge Justice T. S. Sivagnanam Justice Hiranmay Bhattacharyya Decision In Favour of Assessee […]
Revisional Authority to Reconsider Refund Order on HC Direction
Petitioner Nipika Agarwal Respondent Asstt. CST Decision by Calcutta High Court Date of order or Judgement 9 -June-2022 Citation no. MAT 15 of 2022 2022 (6) GSTPanacea 36 HC Calcutta Hon’ble Judge Justice Debangsu Basak, Justice Bibhas Ranjan De Decision In Favour of Assessee Revisional Authority to Reconsider Refund Order-HC Directed Revisional […]