Ignoring GSTR-9 Causes Prejudice To Taxpayer's Rights When Errors Committed Are Revenue Neutral: Calcutta High Court

The Calcutta High Court has held that ignoring GSTR-9 causes prejudice to taxpayers's rights when errors committed are revenue neutral.The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has remanded the matter back to the adjudicating authority, viz., the Assistant Commissioner, State Tax, Taltala, and New Market Charge, to consider the submissions made by the...

Calcutta High Court Weekly Round-Up 20th May To 26th May, 2024

NOMINAL INDEXCommissioner Of Income Tax, Central-Iii, Kolkata Versus M/S. Vamshi Chemicals Ltd. 2024 LiveLaw (Cal) 127Bharatiya Janata Party v All India Trinamool Congress & Ors 2024 LiveLaw (Cal) 128AMAL CHANDRA DAS -VERSUS- THE STATE OF WEST BENGAL AND OTHERS 2024 LiveLaw (Cal) 129X v State of West Bengal & Ors 2024 LiveLaw (Cal) 130Uphealth Holdings Inc VS Glocal Healthcare Systems...

Employee Untraceable For Seven Year Should Be Presumed Dead, Heirs Entitled To Terminal Benefits: Calcutta High Court

The Calcutta High Court single bench of Justice Rai Chattopadhyay held that in case an employee is untraceable for more than seven years and their death is presumed, the terminal benefits should be extended to the heirs of the employee.The bench held that:“This Court is of the view that having not denied service of the said missing person with the respondent Bank for years together the...

Undertrials Unable To Effectively Defend Themselves Due To Poor Socio-Economic Status, Leads To Sole Focus On Gravity Of Offence: Calcutta HC Reverses Death Sentence

The Calcutta High Court has recently reversed a death sentence awarded to a man who was accused of brutally murdering a home-maker and her 13-year-old daughter with a sharp and heavy weapon.A division bench of Justices Soumen Sen and Partha Sarathi Sen were adjudicating upon a death reference case wherein the trial court had handed a death sentence to Padam Subba (accused) who was a domestic...

Letter By Joint Secretary Can't Override Plain And Unambiguous Provision Of Income Tax Act, 1961 And Finance Act: Calcutta High Court

The Calcutta High Court has held that the letter by the joint secretary cannot override the plain and unambiguous provisions of the Income Tax Act, 1961, and the Finance Act.The bench of Justice Surya Prakash Kesarwani and Justice Rajarshi Bharadwaj has observed that the letter of the Joint Secretary merely informs that “the matter has been looked into and the board is of the opinion that...

Retraction After A Period Of 3 Years And 9 Months Was Rightly Rejected By Commissioner Of Appeals: Calcutta High Court

The Calcutta High Court has held that the alleged retraction on the grounds of the appeal filed before the Commissioner after a period of three years and nine months was rightly rejected by the Commissioner of Appeals.The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has observed that the confessional statement of the accused, if found to be voluntary, can form...

Time Spent From Award Correction And Delivery Of Signed Copy Of Order Should Be Excluded From The Period Of Limitation: Calcutta High Court

The Calcutta High Court bench of Justice Hiranmay Bhattacharyya held that the starting point of limitation for setting aside an award in a case where a request under Section 33 of the Arbitration Act is made is the date of disposal of such request. The bench held that the time spent from the date of disposal of such request till the signed copy of the order is delivered to the...

Calcutta HC Temporarily Stays Proceedings Against Raj Bhavan Staff Accused Of Restraining Fmr Employee From Complaining Against Governor For Alleged Molestation

The Calcutta High Court has temporarily stayed a probe by the West Bengal police against the Officer on Special Duty to the Governor (OSD) and other Raj Bhavan staffers who were accused of wrongful restraint by a former employee who had accused Governor CV Ananda Bose of molestation.The complainant had alleged that the accused/petitioners had restrained her in a room of the Raj Bhavan,...

Filing Information In Sealed Covers For Enforcement Of Arbitral Award Is Contrary To Natural Justice: Calcutta High Court

The Calcutta High Court bench of Justice Ravi Krishan Kapur held that the procedure of filing information in sealed covers for enforcement of arbitral award is contrary to the basic process of justice. It held that the concept of sealed covers also makes serious inroads into the principle of natural justice and fairness. The bench held that: “If the respondent was in the...

Calcutta High Court Temporarily Restrains WB Police From Probing Allegations Of Firearms & Cash Found At BJP Leader Suvendu Adhikari's Secy's Premises

The Calcutta High Court has restrained the West Bengal police from investigating complaints of firearms and large sums of cash allegedly found at the residence-cum-office of BJP leader of opposition Suvendu Adhikari, which was in the name of his personal secretary.A single bench of Justice Amrita Sinha stayed the police's investigation till 17th June based on a coordinate bench's order which...

Calcutta High Court Directs POSH Committee To Reconsider WBNUJS Professor's Allegation Of Sexual Harassment Against Vice-Chancellor

The Calcutta High Court has directed the local committee, 24-Parganas (North), constituted under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (in short, the Act of 2013) ("POSH Committee") to reconsider a complaint by a professor of NUJS Kolkata, accusing the University's Vice-Chancellor ('VC') of sexual harassment. The POSH Committee in...

BREAKING | Calcutta High Court Cancels OBC Certificates Issued In West Bengal After 2010, Scraps OBC Classification Of 77 Communities

The Calcutta High Court on Wednesday cancelled all Other Backward Classes (OBC) certificates issued in West Bengal after 2010. The Court clarified that those who had attained employment on the benefit of the act and were already in service because of such reservation would not be affected by the order.A division bench of Justices Tapabrata Chakraborty and Rajasekhar Mantha delivered the...