Whether unit of Indian Railways and it is a part of Indian Railway and it can be said that any other organization within the Government under Section 8 (1) (a) of the Central Sales Tax Act, 1956?
Section 8 (1) (a Case Title Maco Corporation (India) Pvt. Ltd. Vs Asst. Comm. of Commercial Taxes, Corporate Division & Ors Court Calcutta High Court Honorable Judges Justice Md. Nizamuddin Citation 2022 (5) GSTPanacea 256 HC Calcutta WPO 44 of 2013 Judgement Date 13-May-2022 Council for Petitioner Mr. Anil Kumar Dugar, Rajarshi Chatterjee and Piyal […]
Can reasonable opportunity to placed documents be denied of refund order passed when material documents are received after order passed?
reasonable opportunity to placed documents Case Title Nipika Agarwal Proprietress of S.N.Trading vs Assistant Commissioner of State Tax,Cooch & Ors. Court Calcutta High Court Honorable Judges Justice Debangsu Basak & Justice Bibhas Ranjan De Citation 2022 (6) GSTPanacea 250 HC Calcutta MAT 15 of 2022 with IA No: CAN 1 of 2022 Judgement Date 09-June-2022 […]
Can negative blocking of their electronic credit ledger be done?
electronic credit ledger be done Case Title S.S. Enterprise & anr vs State Tax Officer, New Market Charge & ors. Court Calcutta High Court Honorable Judges Justice T.S.Sivagnanam & Justice Hiranmay Bhattacharyya Citation 2022 (6) GSTPanacea 247 HC Calcutta MAT 498 of 2022 with IA No.CAN 1 of 2022 Judgement Date 07-June-2022 Council for Petitioner […]
Summary show cause notice without uploading full text as attachment on portal by authority
uploading full text as attachment Case Title Santosh Kumar Gupta Vs Assistant Commssioner of Revnue, Howrah Zone Court Calcutta High Court Honorable Judges Justice. T S Sivagnanam Citation 2022 (7) GSTPanacea 236 HC Calcutta MAT 651 of 2022 Judgement Date 05-July-2022 Council for Petitioner Rita Mukharjee Abhijat Das Council for UOI Council for State A. […]
Can GST be charge on Interest Component of EMI for Credit Card Service?
Case Title Ramesh Kumar Patodia vs Citi Bank Na and Ors. Court Calcutta High Court Honorable Judges Justice Hiranmay Bhattacharyya Citation 2022 (6) GSTPanacea 109 HC Calcutta WPO 547 of 2019 Judgement Date 24-June-2022 Council for Petitioner Romendra Kumar Biwas Ujani Pal Council for Respondent Prabhat Kumar Srivasatawa K. K. Maiti Rajesh Kumar Shah Section […]
Issuance of assessment order without giving OOBH
Issuance of assessment order Case Title Paras Pan Products Pvt Ltd and anrs Vs Assistant Commissioner of State Tax and Ors Court Calcutta High Court Honorable Judges justice.T S Sivagnanam Citation 2022 (7) GSTPanacea 219 HC Calcutta MAT 913 of 2022 Judgement Date 05-July-2022 Council for Petitioner Ankit Kanodia Himanshu Kumar Roy Megha Aggrawal Council […]
Can registration be suspended & electronic credit ledger be block without issuing show cause notice?
Case Title Jyoti Commotrade Private Limited vs State of West Bengal & Ors. Court Calcutta High Court Honorable Judges Justice T.S.Sivagnanam & Justice Hiranmay Bhattacharyya Citation 2022 (6) GSTPanacea 108 HC Calcutta MAT 854 of 2022 with IA No.CAN 1 0f 2022 Judgement Date 21-June-2022 Council for Petitioner Mainak Bose Neeraj Kumar Pandey Shakeel Mohammad […]
Can exporter be tagged as risky on ID portal even after reversing the suspicious credit availed?
Case Title M/s Nexage Innovations Vs The Deputy Commissioner of Customs and Ors. Court Calcutta High Court Honorable Judges Justice T S Sivagnanam Citation 2022 (7) GSTPanacea 102 HC Calcutta MAT 916 of 2022 and CAN 1 of 2022 Judgement Date 07-July-2022 Council for Petitioner Vinay Shraff Priya Sarah Paul Council for UOI Council […]
Is failure to put digital signature while filing form can lead to rejection of tax credit claim?
rejection of tax credit claim Case Title Siliguri Auto Works Pvt. Ltd. Vs Good and Services Tax Council and Ors In Favour Assessee Sections Section 140 read with rule 117 of CGST Act,2017 Court Calcutta High Court Honorable Judges Justice. Hiranmaya Bhattacharya Citation 2022 (7) GSTPanacea 222 HC Calcutta W.P.A. 738 of 2022 Judgement Date […]
Can the GSTR-1, B2B outward supply mistakenly reported as B2C , be rectified in fresh GSTR-1?
Case Title TMC Hi-Tech Vs Assistant Commissioner State GST and Ors In Favour Assessee Sections Section 7 to 8( Return of outward supplies) Court Calcutta High Court Honorable Judges Justice. Hiranmaya Bhattacharya Citation 2022 (7) GSTPanacea 220 HC Calcutta W.P.A. 1611of 2022 Judgement Date 12-July-2022 Council for Petitioner Jagrati Mishra Anup Bhattacharya Subham Gupta Debyan […]