Calcutta High Court
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ITC Can be Denied if Delay in Filing Returns: Cal HC
The Calcutta High Court recently decided the question whether an assessee filing its tax returns after the stipulated time – prescribed under Section 16(4), CGST Act, 2017 - is entitled to claim ITC. The High Court answered in…
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Adjudicating Officer Bound to Consider Assessee’s Defence: Calcutta High Court
In a recent decision[1], a Division Bench of the Calcutta High Court has held that the adjudicating officer should consider the assessee’s explanation or defence before passing the adjudicating order that imposes penalty under Section 129,…
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Calcutta High Court Sets Aside Order Denying ITC
In a recent judgment[1], the Calcutta High Court set aside the order of the Revenue Department wherein the ITC of assessee was disallowed on the ground of mismatch in GSTR-2A and GSTR-3B. While Courts have, of late,…
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Reversal of ITC: Calcutta High Court Opines on Liability of Buyer-Seller & GST Returns
In a recent judgment[1], the Calcutta High Court gave a detailed opinion on the nature and role of some of the tax returns, specifically, GSTR-2A, that taxpayers are required to file under GST. And in the…
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Calcutta High Court Decides a Case ‘Not of the Ordinary Kind’
In a recent case[1], the Calcutta High Court pronounced a decision which it described as ‘not of the ordinary kind’. The High Court declared, in the opening sentence of the judgment, that most interesting points were…
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Uncertain Purchaser Obligations under GST: ITC Claims Hit a Roadblock
On 12.06.2023, the Calcutta High Court pronounced a judgment[1] urging the Revenue to thoroughly review the petitioner’s supporting documents before rejecting its ITC claim. In the impugned case, the Revenue disallowed the petitioner’s ITC claim because the…
