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Calcutta High Court
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… Read More »Adjudicating Officer Bound to Consider Assessee’s Defence: Calcutta High Court
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… Read More »Calcutta High Court Sets Aside Order Denying ITC
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… Read More »Reversal of ITC: Calcutta High Court Opines on Liability of Buyer-Seller & GST Returns
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… Read More »Calcutta High Court Decides a Case ‘Not of the Ordinary Kind’