Calcutta High Court – smeaccountant

Calcutta High Court Ruling Establishes TDS Records as Legal Proof of Financial Relationships

Calcutta High Court rules TDS records and income tax filings are legal proof of financial relationships, strengthening loan agreement enforcement.

Prasenjit Bhowmik June 8, 2026

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Calcutta High Court Upholds DGGI Jurisdiction in Landmark GST Ruling

The Calcutta High Court has delivered a definitive ruling affirming that officers of the Directorate General of Goods and Services Tax Intelligence (DGGI) possess the legal authority to initiate and…

Prasenjit Bhowmik May 30, 2026

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Calcutta High Court Refuses Interim Relief in ‘Namkeen’ GST Reclassification Dispute

Calcutta High Court denies interim relief in a key GST reclassification dispute over 'Namkeen' snacks, impacting complex tax classification cases.

Prasenjit Bhowmik May 29, 2026

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Calcutta High Court Mandates Release of Detained GST Consignments Upon Penalty Payment

Calcutta High Court mandates release of GST-detained goods upon penalty payment, clarifying Section 129 procedures and aiding businesses.

Prasenjit Bhowmik May 28, 2026

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Calcutta High Court Grants New Hearing in GST Refund Case Over Illegible Shipping Document

The Calcutta High Court recently allowed a petitioner to present a clearer bill of lading, a crucial shipping document, in support of their Integrated Goods and Services Tax (IGST) refund…

Prasenjit Bhowmik May 27, 2026

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Calcutta High Court Upholds Low Tax Effect Threshold, Dismissing Revenue Appeals

Calcutta High Court reinforces the low tax effect principle, dismissing revenue appeals and streamlining tax litigation.

Prasenjit Bhowmik May 27, 2026

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Calcutta High Court Bars Unlicensed Lenders from Recovery Decrees Under 1940 Act

Learn how the Calcutta High Court bars unlicensed lenders from recovering debts under the Bengal Money Lenders Act, 1940.

Prasenjit Bhowmik May 25, 2026