Tag Archives: HIGH COURT OF CALCUTTA

Retrospective amendment under Section 16(5) validates ITC for 2018-19; remaining factual issues remanded.

By | July 24, 2026
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Retrospective amendment under Section 16(5) validates ITC for 2018-19; remaining factual issues remanded. Retrospective amendment under Section 16(5) validates ITC for 2018-19; remaining factual issues remanded. Issue Whether the demand denying ITC for 2018-19 due to delayed filing of returns survives following the retrospective insertion of Section 16(5) of the CGST/WBGST Act, and whether related… Read More »

Adjudication orders and demand notices must be set aside if the initial show cause notice denies a personal hearing.

By | July 17, 2026
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Adjudication orders and demand notices must be set aside if the initial show cause notice denies a personal hearing. Adjudication orders and demand notices must be set aside if the initial show cause notice denies a personal hearing. Issue Whether an adjudication order and subsequent demand notice issued under Section 73 are legally sustainable when… Read More »

GST orders issued within the limitation period remain legally valid even if served subsequently.

By | July 17, 2026
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GST orders issued within the limitation period remain legally valid even if served subsequently. Issue Whether an adjudication order determining tax dues under Section 73(9) becomes time-barred if it is signed within the statutory limitation period but uploaded and served on the GST portal after the expiry of the extended time limit. Whether the statutory… Read More »

Refund Adjustments Violating Prior Intimation Rules Cannot Exceed Twenty Percent Limit of Disputed Demands

By | July 11, 2026
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Refund Adjustments Violating Prior Intimation Rules Cannot Exceed Twenty Percent Limit of Disputed Demands Issue Whether the Revenue is legally permitted to adjust subsequent years’ tax refunds against a outstanding disputed demand under Section 245 without issuing prior intimation, and whether an assessee is entitled to a full refund and interest on amounts adjusted in… Read More »

Extended reassessment is invalid if the quantified escaped income is below fifty lakh rupees.

By | July 9, 2026
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Extended reassessment is invalid if the quantified escaped income is below fifty lakh rupees. Issue Whether a reassessment notice issued under section 148 after the standard three-year limitation period is legally sustainable when the Assessing Officer’s own order quantifies the total alleged escaped income at Rs. 42.82 lakhs, which falls below the statutory threshold of… Read More »

An order under section 148A(b) cannot stand if the Assessing Officer fails to consider the assessee’s reply and supporting materials.

By | July 9, 2026
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An order under section 148A(b) cannot stand if the Assessing Officer fails to consider the assessee’s reply and supporting materials. Issue Whether an order passed under section 148A(d) and the consequential reassessment notice issued under section 148 can be legally sustained when the Assessing Officer completely fails to consider the assessee’s detailed replies and supporting… Read More »

An assessment order giving effect to an appellate decision beyond the statutory limitation period is a nullity and must be quashed.

By | July 7, 2026
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An assessment order giving effect to an appellate decision beyond the statutory limitation period is a nullity and must be quashed. Issue Whether an assessment order passed by the Assessing Officer to give effect to a CIT(A) appellate order is legally sustainable when it is issued beyond the strict three-month statutory limitation period prescribed under… Read More »

Form 5 cannot be denied when a technical portal error mistakenly misallocates a timely tax settlement payment.

By | July 7, 2026
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Form 5 cannot be denied when a technical portal error mistakenly misallocates a timely tax settlement payment. Issue Whether the revenue department is legally mandated to rectify a portal-driven technical error, delink misallocated payments, and issue Form 5 to conclude all proceedings when a taxpayer has fulfilled all conditions and paid the full amount prescribed… Read More »

Composite GST demand notices clubbing multiple financial years are illegal as they violate limitation periods.

By | July 6, 2026
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Composite GST demand notices clubbing multiple financial years are illegal as they violate limitation periods. Issue Whether the tax authority can legally issue a composite Show Cause Notice (SCN) and a single Order-in-Original (OIO) by clubbing multiple distinct financial years (2018-19 to 2023-24) under Section 74, or if each financial year must be treated as… Read More »

Reassessment order must be quashed if the Assessing Officer fails to consider the assessee’s replies

By | July 4, 2026
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Reassessment order must be quashed if the Assessing Officer fails to consider the assessee’s replies Reassessment order must be quashed if the Assessing Officer fails to consider the assessee’s replies Issue Whether an order passed under Section 148A(3) and a consequential reassessment notice under Section 148 are legally sustainable if the Assessing Officer fails to… Read More »