Tag Archives: HIGH COURT OF CALCUTTA

Statutory limits on contributions do not apply to extraordinary payments bridging actuarial fund deficits.

By | September 11, 2026
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Statutory limits on contributions do not apply to extraordinary payments bridging actuarial fund deficits. Issue Whether the statutory ceiling limits under Rule 87 (for superannuation funds) and Rule 103 (for gratuity funds) apply to extraordinary, ad-hoc contributions made by an employer solely to bridge actuarial deficits and ensure fund solvency. Facts Superannuation Contribution: For AY… Read More »

Single Composite Show Cause Notice for Multiple Financial Years Under Section 74 Is Invalid and Quashed

By | September 7, 2026
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Single Composite Show Cause Notice for Multiple Financial Years Under Section 74 Is Invalid and Quashed Single Composite Show Cause Notice for Multiple Financial Years Under Section 74 Is Invalid and Quashed Issue Whether issuing a single composite Show Cause Notice (SCN) under Section 74 for multiple financial years is legally permissible under the CGST… Read More »

ITC Cannot Be Denied for Supplier Default Before Recovery Action Nor Under Time-Barred Section 74 Notices

By | September 7, 2026
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ITC Cannot Be Denied for Supplier Default Before Recovery Action Nor Under Time-Barred Section 74 Notices Issue Whether Input Tax Credit (ITC) can be denied to a recipient under Section 16(2)(c) solely due to non-payment of tax or non-reflection in GSTR-2A by the supplier, without first pursuing recovery against the supplier. Whether Section 74 can… Read More »

Dismissal of Appeal Set Aside and Remanded for Hearing on Merits As Uploading Show Cause Notice Only Under Portal Tab Violated Natural Justice

By | September 5, 2026
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Dismissal of Appeal Set Aside and Remanded for Hearing on Merits As Uploading Show Cause Notice Only Under Portal Tab Violated Natural Justice Dismissal of Appeal Set Aside and Remanded for Hearing on Merits As Uploading Show Cause Notice Only Under Portal Tab Violated Natural Justice Issue Whether an appellate order dismissing a GST appeal… Read More »

Show cause notice and demand order issued against a deceased sole proprietor are void ab initio.

By | September 4, 2026
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Show cause notice and demand order issued against a deceased sole proprietor are void ab initio. Issue Whether a Show Cause Notice (SCN), order-in-original, and recovery proceedings issued in the name of a deceased sole proprietor under Section 74 are legally sustainable, or whether proceedings must be initiated afresh against the legal representatives under Section… Read More »

Uploading SCN on additional notices tab without hearing details violates natural justice, setting order aside.

By | September 4, 2026
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Uploading SCN on additional notices tab without hearing details violates natural justice, setting order aside. Issue Whether an ex parte assessment order under Section 73 of the CGST/WBGST Act can be sustained when the Show Cause Notice (SCN) and order were uploaded under the ‘Additional Notices and Orders’ tab without specifying the date, time, and… Read More »

Actuarially backed superannuation contributions to remedy severe fund deficits are fully deductible without Rule 87 ceiling limits.

By | September 4, 2026
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Actuarially backed superannuation contributions to remedy severe fund deficits are fully deductible without Rule 87 ceiling limits. Issue Whether an employer’s contribution to an approved superannuation fund to cure an actuarial deficit is subject to the 27% salary limit prescribed under Rule 87 of the Income-tax Rules, 1962, or deductible under Section 36(1)(iv) of the… Read More »

Section 16(5) Statutory Right to Rectify Return for ITC Cannot Be Restricted by Circular’s Time Limit

By | September 1, 2026
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Section 16(5) Statutory Right to Rectify Return for ITC Cannot Be Restricted by Circular’s Time Limit Issue Whether an application to rectify a GST return under Section 39 to avail Input Tax Credit (ITC) under Section 16(5) can be rejected based on a six-month time limit imposed by departmental circulars when the statute itself prescribes… Read More »

Ex Parte Mismatch Orders Set Aside for Fresh Adjudication Due to Non-Compliance with Circular 183

By | August 31, 2026
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Ex Parte Mismatch Orders Set Aside for Fresh Adjudication Due to Non-Compliance with Circular 183   Ex Parte Mismatch Orders Set Aside for Fresh Adjudication Due to Non-Compliance with Circular 183 Issue Whether an ex parte adjudication order and subsequent appellate order confirming an ITC mismatch demand between Form GSTR-3B and Form GSTR-2A under Section… Read More »

Ex Parte ITC Mismatch Order Set Aside for Non-Compliance with Circular Guidelines and Natural Justice

By | August 31, 2026
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Ex Parte ITC Mismatch Order Set Aside for Non-Compliance with Circular Guidelines and Natural Justice Issue Whether an ex parte adjudication order confirming an ITC mismatch demand under Section 73 is legally sustainable when passed without adhering to the mandatory verification procedures prescribed in Circular No. 183/15/2022-GST. Facts Assessee Profile: The petitioner operates a sole… Read More »