Mohammad Sikandar Ali vs Assistant Commissioner

Case Title Mohammad Sikandar Ali vs Assistant Commissioner Court Calcutta High Court Honorable Judges Justice Hiranmay Bhattacharyya Citation 2023 (04) GSTPanacea 53 HC Calcutta MAT/670/2023 Judgement Date 28- April-2023 1.This intra court appeal by the writ petitioner is directed against the order dated 11.04.2023 passed by the learned Single Bench in WPA 6923 of 2023 refusing to […]

Green Fizz Beverages Private Limited vs State of West Bengal

green-fizz-beverages-private-limited-vs-state-of-west-bengal

Green Fizz Beverages Private Case Title Green Fizz Beverages Private Limited vs State of West Bengal Court Calcutta High Court Citation 2022 (11) GSTPanacea 242 HC Calcutta M.A.T No.1364/2022 With I.A. No.CAN 1/2022 Honorable Judges Justice T. S.Sivagnanam  Justice hiranmay bhattacharyya Date 10-November-22 1.Affidavit-of-service filed in Court today be taken onrecord. 2.This intra court appeal […]

R. P. BUILDCON PRIVATE LIMITED Vs THE SUPERINTENDENT, CGST & CX

Case Title R. P. BUILDCON PRIVATE LIMITED Vs THE SUPERINTENDENT, CGST & CX Court Calcutta High Court Honorable Judges JUSTICE T. S. SIVAGNANAM JUSTICE SUPRATIM BHATTACHARYA Citation 2022 (9) GSTPanacea 357 HC Calcutta MAT 1595/2022 & IA CAN Judgement Date 30-September-2022   1. This intra-Court appeal is directed against the order dated 19th September, 2022 in […]

Whether Repair and maintenance of machinery by a foreign company is an import of service?

Case Title IZ Kartex  Court Appellate Authority for Advance Ruling, West Bangal Honorable Judges Member A.P.S Suri and Member Devi Prasad Karanam Citation 2020 (11) GSTPanacea 11 HC West Bangal 02/WBAAAR/APPEAL/2020 Judgement Date 10-November-2020 Council for Petitioner Mr Dipankar Baidya Council for Respondent Not applicable In favour of Assesse Section Section 2(11) of the IGST Act,2017 The […]

Let’s salute the spirit of a common man, Mr. Ramesh Kumar Patodia, who fought against the mighty Citi Bank and and won the case in Calcutta High Court, where it held that IGST is not levied on Interest on Loan amount & directed Bank to REFUND the tax collected as IGST on Interest

lets-salute-the-spirit-of-a-common-man-mr-ramesh-kumar-patodia-who-fought-against-the-mighty-citi-bank-and-and-won-the-case-in-calcutta-high-court-where-it-held-that-igst-is-not-levied-on-interes

directed Bank tax IGST Title: Ramesh Kumar Patodia vs City Bank N.A. Court: Calcutta High Court Citation: 2023 (7) GSTPanacea 16 HC Calcutta APO 10 of 2023 With WPO 547 of 2019 Honourable Judge Justice I. P. Mukerji and  Justice Biswaroop Chowdhury   Dated: 25-July-2023 online where when authorized by the card issuer merchandise or […]

Writ petition by authority against relief granted to assesses by the learned writ court?

writ-petition-by-authority-against-relief-granted-to-assesses-by-the-learned-writ-court

the learned writ court Case Title Assistant Commissioner State Tax vs Ashok Kuamr Sureka. Court Calcutta High Court Honorable Judges Justice T.S.Sivagnanam & Justice Hiranmy Bhattacharyya Citation 2022 (5) GSTPanacea 358 HC Calcutta MAT 470 of 2022 Judgement Date 12-May-2022 Council for Petitioner T.M.Siddique Soumitra Mukherjee Debasish Ghosh Council for Respondent Ankit Kanodia Himangshu Kumar […]

Can the Buyer be responsible for Non-Payment of GST by the seller?

can-the-buyer-be-responsible-for-non-payment-of-gst-by-the-seller-2

Non-Payment of GST Case Title Sanchita Kundu & Anr. Vs. The Assistant Commissioner of State Tax, Bureau of Investigation, South Bengal & Ors. Court Calcutta High Court Honorable Judges Justice Md Nizamuddin J Citation 2022 (5) GSTPanacea 349 HC Calcutta W.P.A. 7231 of 2022 With W.P.A. 7232 of 2022 Judgement Date 05-May-2022 Council for Petitioner […]

When can a case be made out under Section 129 of the Act which allows detention of goods if there is contravention of the provisions of the GST Act?

when-can-a-case-be-made-out-under-section-129-of-the-act-which-allows-detention-of-goods-if-there-is-contravention-of-the-provisions-of-the-gst-act

case be made out under Section129 Case Title Assistant Commissioner, State Tax vs Ashok Kumar Sureka Court Calcutta High Court Honorable Judges Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya Citation 2022 (5) GSTPanacea HC Calcutta MAT 470 of 2022 With I.A. No.CAN 1 of 2022 Judgement Date 12-May-2022 Council for Petitioner Mr. T. M. Siddique, […]