Calcutta High Court
For assessee
High Courts
Rulings of the High Court of Calcutta, newest first.
2 rulings found
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 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