Calcutta High Court Directs State Government To Make Scheme Providing Industrial Incentives GST- Compliant
2 years, 5 months ago

Calcutta High Court Directs State Government To Make Scheme Providing Industrial Incentives GST- Compliant

Live Law  

The Calcutta High Court has ruled that industrial units cannot be kept in a limbo and denied the incentives, which were specifically promised to them, on the ground of change of the tax regime from VAT to GST. The Single Bench of Justice Moushumi Bhattacharya held that the issue of legitimate expectation was involved in the case, and hence, the Court directed the Department of Industry, Commerce and Enterprises, Government of West Bengal and the Finance Department, to make the Scheme providing incentives to industries GST-compliant. The "West Bengal State Support for Industries Scheme, 2008" as amended up to 2010, provided for Industrial Promotion Assistance to certain industrial units, including refund of the VAT paid by the said industrial units. Hence, the Court held that the state government must make the said Schemes GST-compliant for the benefit of the eligible industrial units.

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History of this topic

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court
3 months, 1 week ago

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court

Live Law  

The Calcutta High Court has held that regulatory measures under the Goods and Services Tax Act cannot be labeled as violative of an assessee's right to trade/ business under Article 19 of the Constitution. Justice Rajarshi Bharadwaj reasoned that such regulatory measures are “necessary to ensure compliance and prevent tax evasion”. Such discrepancies undermined the accuracy of the petitioner's declarations, …

Adani Wilmar Eligible For Sanction Of Incentives Under West Bengal State Support For Industries Scheme, 2008 Post GST: Calcutta High Court
1 year ago

Adani Wilmar Eligible For Sanction Of Incentives Under West Bengal State Support For Industries Scheme, 2008 Post GST: Calcutta High Court

Live Law  

The Calcutta High Court has held that Adani Wilmar is eligible for sanction of incentives under the West Bengal State Support for Industries Scheme, 2008, post GST.The bench of Justice Sabyasachi Bhattacharyya has directed the respondent department to disburse the balance amount of the claim of Rs. 4070 lakhs under the West Bengal State Support for Industries Scheme, 2008, in …

Bombay High Court Directs Dept. To Permit Amend In GSTR-1, Either Online Or Manual
1 year, 3 months ago

Bombay High Court Directs Dept. To Permit Amend In GSTR-1, Either Online Or Manual

Live Law  

The Bombay High Court has directed the department to permit the petitioner or assessee to amend or rectify Form GSTR-1 for the period July 2021, November 2021, and January 2022, either online or manually.The bench of Justice G. S. Kulkarni and Justice Jitendra Jain has observed that a bona fide, inadvertent error in furnishing details in a GST return needs …

Company Taking Calculated Business Risk Cannot Challenge Root Of Contract Merely Due To Change In Tax Laws: Calcutta HC Denies GST Refund
1 year, 4 months ago

Company Taking Calculated Business Risk Cannot Challenge Root Of Contract Merely Due To Change In Tax Laws: Calcutta HC Denies GST Refund

Live Law  

The Calcutta High Court has recently dismissed writ petitions by M/s Kayal Construction, which had been awarded tenders floated by the state government, on the condition that the petitioner would bear expenses for all the taxes/cess payable. Mere replacement of Sales Tax, Excise Duty, VAT and other similar taxes by the GST regime does not change such parameters in any …

100 Important High Court Judgments of GST in 2022
2 years, 2 months ago

100 Important High Court Judgments of GST in 2022

Live Law  

Allahabad High Court: Allahabad High Court Stays GST Demand On Payment Of Royalty To Conduct Mining Activity Case Title: M/s Jitendra Singh versus Union of India The Allahabad High Court bench of Justice Saumitra Dayal Singh has stayed the GST demand on payment of royalty to conduct mining activity. Show Cause Notice Cancelling GST Registration Must Disclose Reason: Allahabad High …

Tata Steel Limited, Is Entitled To A Refund Of Excess CST Collected By IOCL And Remitted To State - Calcutta High court
2 years, 4 months ago

Tata Steel Limited, Is Entitled To A Refund Of Excess CST Collected By IOCL And Remitted To State - Calcutta High court

Live Law  

The Calcutta High Court has held that Tata Steel is entitled to the concessional rate of tax as they have fulfilled the conditions in Section 8 of the Central Sales Tax Act.The division bench of Justice T.S. The Calcutta High Court has held that Tata Steel is entitled to the concessional rate of tax as they have fulfilled the conditions …

GST Registration Cancellation: Madras High Court Directs Changes In Architecture Of GST Portal
2 years, 6 months ago

GST Registration Cancellation: Madras High Court Directs Changes In Architecture Of GST Portal

Live Law  

The Madras High Court has directed the GST department to take suitable steps by instructing GST Network, New Delhi to make suitable charges in the architecture of the GST Web Portal to allow the petitioners to file their returns and pay the tax/penalty/fine.The single bench of Justice Anitha Sumanth has noted that payment of tax, interest, fine/fee, etc. The Madras …

Cancelling GST Registration On 'Hyper-Technical' Grounds Causes Revenue Loss, Aggravates Unemployment: Calcutta High Court
3 years, 4 months ago

Cancelling GST Registration On 'Hyper-Technical' Grounds Causes Revenue Loss, Aggravates Unemployment: Calcutta High Court

Live Law  

The Calcutta High Court has recently observed that cancellation of GST registration of businesses on hyper technical grounds causes revenue loss for the State and aggravates unemployment. Accordingly, the Court directed that a 'reasoned order' must be passed while cancelling GST registration and that opportunity of hearing must be given to the concerned parties. Justice MD Nizamuddin observed, "In view …

GST not tax-friendly, put requisite mechanism in place: Bombay HC to govt
7 years, 1 month ago

GST not tax-friendly, put requisite mechanism in place: Bombay HC to govt

India TV News  

The Bombay High Court has said the Goods and Services Tax, though "highly publicised" by the Union government, was "not tax-friendly." The petitioner argued that while the Union government had decided to put in place an automated and electronic system of accepting tax returns based on self-assessment, without access to its online profile, it was unable to file its tax …

GST On Lawyers: SC Stays Further Proceedings In Petitions Pending Before Delhi And Chattisgarh High Courts [Read Petition & Order]
7 years, 2 months ago

GST On Lawyers: SC Stays Further Proceedings In Petitions Pending Before Delhi And Chattisgarh High Courts [Read Petition & Order]

Live Law  

Supreme Court on Monday stayed all further proceedings in petitions challenging the applicability of Goods and Service Tax on lawyers for their services individually or through law firms, pending before the Delhi High Court and Chattisgarh High Court.The Centre has approached the Supreme Court under Article 139A of the Constitution of India seeking the transfer the petitions submitting. Supreme Court …

GST On Lawyers: SC Stays Further Proceedings In Petitions Pending Before Delhi And Chattisgarh High Courts [Read Petition & Order]
7 years, 2 months ago

GST On Lawyers: SC Stays Further Proceedings In Petitions Pending Before Delhi And Chattisgarh High Courts [Read Petition & Order]

Live Law  

Supreme Court on Monday stayed all further proceedings in petitions challenging the applicability of Goods and Service Tax on lawyers for their services individually or through law firms, pending before the Delhi High Court and Chattisgarh High Court.The Centre has approached the Supreme Court under Article 139A of the Constitution of India seeking the transfer the petitions submitting. Supreme Court …

Will support GST bill only if states are compensated for revenue loss, says Mamata
10 years, 3 months ago

Will support GST bill only if states are compensated for revenue loss, says Mamata

Firstpost  

The West Bengal government would support the Goods and Service Tax Bill only if the states were fully compensated for the revenue loss, Chief Minister Mamata Banerjee said on Friday. New Delhi: The West Bengal government would support the Goods and Service Tax Bill only if the states were fully compensated for the revenue loss, Chief Minister Mamata Banerjee said …

Will support GST if states are fully compensated: Mamata Banerjee
10 years, 3 months ago

Will support GST if states are fully compensated: Mamata Banerjee

India TV News  

New Delhi: The West Bengal government would support the Goods and Service Tax Bill only if the states were fully compensated for the revenue loss, Chief Minister Mamata Banerjee said today. Her remarks came on a day when the GST Bill, touted as the single biggest indirect taxation reforms since Independence, was introduced in the Lok Sabha.Finance Minister Arun Jaitley, …

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