Calcutta High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Calcutta, newest first.
22 rulings found
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 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