High Courts
Rulings of the High Court of Calcutta, newest first.
43 rulings
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
Calcutta High Court
Where petitioner challenged show cause notice under Article 226, citing lack of jurisdiction and bona fide GST-paid purchases, and department alleged transactions with non-existent suppliers and ineligible ITC, interference was declined as only a notice existed and statutory adjudication remedy was available; petitioner was directed to reply and authority to adjudicate after hearing parties