High Courts
Rulings of the High Court of Calcutta, newest first.
37 rulings found
Calcutta High Court
Where a single composite show cause notice under section 74 read with section 122 covered multiple financial years and was followed by year-wise DRC-01 summaries and demand order, issuance of such composite notice was beyond jurisdiction under CGST Act, making entire proceedings including demand order and DRC-01 summaries void and same were to be quashed
Calcutta High Court
Where assessee challenged adjudication, appellate order and recovery proceedings on pure jurisdictional grounds such as competence and absence of cross-empowerment, and such questions involved no disputed facts but raised legal issues, writ petition was maintainable despite existence of an alternate remedy and matter was to be remanded to adjudicating authority for decision on jurisdictional issue first
Calcutta High Court
Where ownership of seized perishable goods was not established, claimant could not seek release as owner but may seek release under alternate statutory mechanism; compelling claimant to participate in auction was unsustainable
Calcutta High Court
Where registration was cancelled solely for non-filing of returns for six consecutive months and delay in seeking writ was explained, cancellation was to be set aside on condition that petitioner files all pending returns and pays due tax, interest, fine, penalty and late fees within six weeks
Calcutta High Court
Where pre-SCN, SCN, reminders and adjudication order were only uploaded under 'Additional notices and orders' tab and not in main 'Notices/Orders' tab, and personal hearing was fixed before expiry of reply period, communication was not legally adequate and denial of effective hearing violated principles of natural justice, thus, ex parte adjudication order was to be set aside and fresh order was to passed after affording hearing opportunity
Calcutta High Court
Where SCN proposing ITC reversal was issued for discrepancies flagged during relevant period but failed to specify hearing details and was uploaded under 'Additional notices and orders' tab instead of proper portal mode, ex parte order violated principles of natural justice, requiring order to be set aside and matter reconsidered after providing proper hearing opportunity
Calcutta High Court
Where adjudication order and related notices were uploaded only under portal tab 'Additional Notices and Orders' resulting in petitioner being unaware and not given effective hearing, action of recovery from Electronic Credit Ledger and subsequent orders amounted to violation of natural justice, so all such orders and recovery notices were quashed and matter was remitted for fresh hearing
Calcutta High Court
Where show cause notice for tax periods was improperly served electronically under a portal tab not reasonably expected to provide notice, resulting in petitioner remaining unaware until recovery proceedings and appeal was dismissed as time-barred without merits, denial of natural justice was established, delay explained, and appellate order was quashed with direction to decide appeal on merits
Calcutta High Court
Where penalty was imposed on sole proprietorship for alleged issuance of invoices without supply and availing ITC without receipt of goods, and request for cross-examination of persons whose statements formed basis of penalty was denied, such denial amounted to gross violation of principles of natural justice, warranting setting aside of impugned order and fresh adjudication with cross-examination opportunity
Calcutta High Court
Statutory appellate powers which permitted only confirmation, modification or annulment, where Appellate Authority, while dealing with ex parte order confirming tax, interest and penalty for alleged short- payment on outward supplies and availing excess ITC, directed parties to appear before Adjudicating Authority for further proceeding, such remand exceeded statutory appellate powers and Appellate Authority should decide issue within statutory limits. GST: Where despite express statutory prohibition, Appellate Authority remanded matter to Adjudicating Authority for allowing admissible ITC while rectification was rejected as time-barred without addressing jurisdictional defect, both orders were to be set aside; writ remedy was maintainable despite existence of alternative appellate remedy
Calcutta High Court
Where proceedings under West Bengal GST Act were initiated by issuing Form GST DRC-01 omitting date, time, and venue for personal hearing and marking those as 'not applicable', thus denying petitioner an opportunity of hearing, entire assessment and demands founded on such defective show cause notice were vitiated and required to be set aside, with liberty for fresh proceedings after granting proper hearing
Calcutta High Court
Where an ex parte order under Section 74 was uploaded under a wrong portal tab and thus, escaped assessee’s notice,impugned order was to be set aside and opportunity to contest SCN was granted subject to deposit of Rs. 1 lakh towards disputed tax
Calcutta High Court
Where ex parte assessment and appellate orders arose due to statutory notices and orders uploaded only in 'Additional Notices/Orders' tab by incorrect tabulation, and GSTN was aware of such glitch, petitioner could not be held liable for ex-parte assessment, thus, assessment as well as appellate orders were unsustainable for breach of natural justice and both orders were to be set aside with liberty to revenue to issue fresh notice
Calcutta High Court
Statutory amendment to Section 16(5) retrospectively extended time;returns filed for 2018-19 before 30 November 2021 was valid and taxpayer could not be denied ITC on ground of delayed return filing GST: Where alleged short payment based on GSTR-1/GSTR-3B mismatch is claimed to have been discharged through DRC-03 and issue requires factual verification, demand cannot be sustained without such verification and matter is liable to be remanded to proper officer for fresh consideration. GST: Where denial of ITC on account of GSTR-2A/GSTR-9 mismatch involves disputed facts, including supplier's insolvency and alleged non-filing of returns, matter requires fresh examination by proper officer and cannot be decided without proper factual verification. GST: Where principal demand is set aside, consequential enhanced penalty cannot survive and issue of penalty is liable to be remanded for fresh adjudication in accordance with surviving tax demand
Calcutta High Court
Where petitioner bank received a composite show-cause notice and adjudication order clubbing multiple financial years for alleged IGST liability involving fraud, since each financial year is a separate unit for limitation and notices cannot combine multiple years to overcome bar of limitation, such composite notice and order were held illegal and without jurisdiction and were quashed
Calcutta High Court
Where petitioner faced multiple demands for same period under section 73 and had filed GSTR-3B by 30.11.2021, since retrospective amendment to section 16(5) regularized ITC, demand raised by subsequent order was not sustainable and same was to be quashed, order-in-original required re-adjudication in light of retrospective benefit and verification of return dates
Calcutta High Court
Where adjudication order was not communicated to petitioner but only to its accountant who failed to relay information, leading to appeal delay until recovery action, dismissal of appeal as time-barred was unjustified since sufficient cause existed and mandatory pre-deposit was paid, warranting condonation of delay and admission of appeal for substantive appellate remedy. GST: Where petitioner learned of recovery only after bank accounts were frozen and payment of mandatory pre-deposit was made before filing appeal, interference was warranted to secure justice as recovery during pendency of appeal after pre-deposit violated statutory scheme, thus delay in filing appeal deserved condonation though garnishee freeze was ordered to continue till disposal of appeal