Delay in filing Appeal?
Delay in dilling Appeal Case Title Baljeet Iron P Ltd VS Union of India Court Calcutta High Court Honorable Judges Justice T. S Sivagnanam and Justice Hiranmay Bhattacharya Citation 2022 (7) GSTPanacea 197 HC Calcutta C.W.P. of MAT 16 of 2022 Judgement Date 26-July-2022 Council for Petitioner Ms KK Matti Sukalpa Seal Council for UOI […]
Blocking of Electronic Credit Ledger in NIL balance under Rule 86A of IGST Rules.
Blocking of Electronic Credit Ledger Case Title Basanta Kumar Shaw Vs Assistant Commissioner of Revenue and Ors. Court Calcutta High Court Honorable Judges Justice T.S Sivagnanam and Justice Biwas Pattanayak Citation 2022 (7) GSTPanacea 178 HC Calcutta SCA 976 of 2022 Judgement Date 28-July-2022 Council for Petitioner Ankita Kanodia Himanshu Kumar Ray Megha Aggrawal Council […]
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 T.S.Sivagnanam Citation 2022 (7) GSTPanacea 120 HC Calcutta MAT 976 of 2022 Judgement Date 28-July-2022 Council for Petitioner Ankit Kanodia Himanshu Kumar Ray Megha Agarwal Council for Respondent […]
Can dismissing of appeal order be one line order on the ground of delay in filing the appeal without going into the merit of the appeal?
Case Title Usha Gupta vs The Assistant Commissioner of State Tax Shyambazar Charge . Court Calcutta High Court Honorable Judges Justice Nizamuddin, J. Citation 2022 (8) GSTPanacea 154 HC Calcutta W.P.A. 17530 /2022 Judgement Date 10-August-2022 Council for Petitioner Ankit Kanodia Megha Agarwal Jitesh Sah Council for Respondent Anirban Roy S. Mukherjee D. Ghosh D. […]
Delay in filing an appeal can lead to recovery officer to debit the whole amount in Electronic credit ledger?
Case Title SD Enterprises Vs Assistant Commissioner and Bureau of Investigation (North Bengal HQ) In Favour Assessee Sections Section 107 of CGST Act,2017 Court Calcutta High Court Honorable Judges Justice Hiranmaya Bhattacharya Citation 2022 (7) GSTPanacea 140 HC Calcutta W.P.A. 1205 of 2022 Judgement Date 13- July- 2022 Council for Petitioner Sandip Chorariya Esha Acharya […]
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, Cooch Behar Charge & 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 137 HC Calcutta W.P.A. 1611of 2022 Judgement Date 12-July-2022 Council for Petitioner Jagrati Mishra Anup […]
Is failure to put digital signature while filing form can lead to 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 134 HC Calcatta W.P.A. 738 of 2022 Judgement Date 12-July-2022 Council for Petitioner Boudhayan Bhattacharya […]
BM Construction Coochbehar Vs The Additional Commissioner CGST & Central Excise
Case Title BM Construction Coochbehar Vs The Additional Commissioner CGST & Central Excise Court Calcutta High Court Honorable Judges Justice M.r. Shah and Justice Krishna Murari, JJ. Citation 2022 (9) GSTPanacea 126 HC Calcutta Judgment Date 12- Sep- 2022 Petitioner BM Construction Coochbehar Respondent Additional Commissioner Central Goods And Service Tax And Central Excise & […]
Before stipulated time lapses , Assessee should be given proper opportunity of being heard under section 129 of CGST Act
Case Title NTC Industries Ltd Vs State Tax Officer , Karagpur Zone & Ors. Court Calcutta High Court Honorable Judges Justice J. T.S Sivagnanam and Justice Hiranmay Bhattacharya Citation 2022 (6) GSTPanacea 123 HC Calcutta MAT 557 of 2022 Judgement Date 07-June-2022 Council for Petitioner Anil Kumar Dugar Rajarshi Chatergee Gobinda Dey Gobinda Jethalia Council […]
Electronic Credit Ledger/Negative Ledger Blocked by Authority?
Case Title SS Enterprises Anrs. Vs. State Tax Officers, New Market Charge & Ors. Court Calcutta High Court Honorable Judges Justice T. S Sivagnanam and Justice Hiranmay Bhattacharya Citation 2022 (6) GSTPanacea 124 HC Calcutta MAT 498 of 2022 Judgement Date 07- June- 2022 Council for Petitioner Anil Kumar Dugar Rajarshee Chatergee Gobinda Dey Gobinda […]