Tag Archives: HIGH COURT OF CALCUTTA

Tribunal Correctly Dismisses Inordinately Delayed Appeal Where Cash Credit Assessment Stood Unexplained Without Delay Condonation

By | October 16, 2026
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Tribunal Correctly Dismisses Inordinately Delayed Appeal Where Cash Credit Assessment Stood Unexplained Without Delay Condonation Issue Whether the Appellate Tribunal was justified in dismissing the assessee’s appeal in limine as time-barred where there was an unexplained, inordinate delay of 2,628 days and unrectified defects, despite the assessee claiming lack of knowledge of the ex-parte proceedings.… Read More »

Approved NCLT Resolution Plan Irrevocably Extinguishes All Pre-Approval GST Claims and Extinguishes Department Jurisdiction

By | October 14, 2026
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Approved NCLT Resolution Plan Irrevocably Extinguishes All Pre-Approval GST Claims and Extinguishes Department Jurisdiction Issue Extinguishment of Statutory Dues Under IBC: Whether CGST authorities retain jurisdiction to issue Show Cause Notices (SCNs), pass adjudication orders, or demand Section 50 interest for tax periods (FY 2021-22) preceding the NCLT approval of a Resolution Plan under the… Read More »

Exclusive uploading of SCN on portal tab without intimation violates natural justice, invalidating ex-parte order

By | October 13, 2026
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Exclusive uploading of SCN on portal tab without intimation violates natural justice, invalidating ex-parte order Issue Whether uploading a Show Cause Notice (SCN) under the “Additional Notices and Orders” tab on the GST portal without separate intimation violates natural justice principles under Section 75 read with Section 169. Whether an ex-parte adjudication order passed without… Read More »

When sales are accepted and books unrejected, purchases cannot be disbelieved under Section 69C

By | October 13, 2026
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When sales are accepted and books unrejected, purchases cannot be disbelieved under Section 69C Issue Whether purchases can be treated as non-genuine/sham and added as unexplained expenditure under Section 69C read with Section 115BBE when the corresponding sales have been accepted by the Revenue and the books of account have not been rejected under Section… Read More »

Unexplained money addition under Section 69A is invalid based on prior search material and retracted uncorroborated statement

By | October 13, 2026
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Unexplained money addition under Section 69A is invalid based on prior search material and retracted uncorroborated statement Issue Whether an addition under Section 69A towards cash used for advancing loans and interest earned as unexplained money can be sustained when it relies on search material predating the relevant financial year and a survey statement that… Read More »

Deletion of unexplained cash credit and bogus trading liability additions based on additional evidence involves purely factual findings, raising no substantial question of law

By | October 13, 2026
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Deletion of unexplained cash credit and bogus trading liability additions based on additional evidence involves purely factual findings, raising no substantial question of law Issue Whether any substantial question of law arises under Section 260A against an ITAT order deleting/restricting additions made under Section 68 (unexplained cash credits/accommodation entries) and bogus trading liabilities when the… Read More »

Government Contractors Entitled to GST Reimbursement Under Post-GST Contract Provisions Despite Misapplied Pre-GST Rules

By | October 12, 2026
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Government Contractors Entitled to GST Reimbursement Under Post-GST Contract Provisions Despite Misapplied Pre-GST Rules Issue Whether government authorities can deny GST reimbursement to a contractor for post-July 1, 2017 works contracts by misapplying provisions meant for pre-GST contracts under a state notification. Facts Contract Execution: The petitioner (a registered contractor under CGST/WBGST) executed works contract… Read More »

Foreign Bank PE Faces Higher Tax, Intra-Entity Interest Adjustments, Computer Depreciation on ATMs, Full Lease Deduction

By | October 10, 2026
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Foreign Bank PE Faces Higher Tax, Intra-Entity Interest Adjustments, Computer Depreciation on ATMs, Full Lease Deduction Issue Whether charging a higher tax rate on a foreign bank’s PE violates DTAA non-discrimination rules. Whether interest paid by an Indian PE to its overseas head office is subject to Section 195 TDS and Section 40(a)(i) disallowance. Whether… Read More »

Reassessment Order and Notice Quashed as Sanction Was Granted Mechanically Without Considering Assessee’s Response

By | October 9, 2026
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Reassessment Order and Notice Quashed as Sanction Was Granted Mechanically Without Considering Assessee’s Response Issue Whether an order under Section 148A(d) and the consequent reassessment notice under Section 148 are legally sustainable when sanction under Section 151 is granted mechanically without considering the reply filed by the assessee to the notice issued under Section 148A(b).… Read More »

Ex Parte GST Adjudication Uploaded Under Additional Notices Tab Quashed for Violating Natural Justice

By | October 8, 2026
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Ex Parte GST Adjudication Uploaded Under Additional Notices Tab Quashed for Violating Natural Justice Issue Whether an ex parte GST adjudication order and subsequent appellate order are legally sustainable when the Show Cause Notices (SCNs) and orders were uploaded under the “Additional Notices and Orders” tab on the common portal, preventing the assessee from tracking… Read More »