AI Overview...
- Sanchita Kundu Case - Main Points and Insights:
- The case involves disputes over GST assessments, including challenges to input tax credit recovery and bogus purchase disallowances. Multiple references highlight the legal proceedings in the Calcutta High Court and the Supreme Court regarding GST-related issues, such as validity of assessments and evidentiary requirements Malik Traders VS State of U. P. - Allahabad, Shiv Trading VS State of U. P. - Allahabad, Malik Traders VS State of U. P. - Allahabad, DCIT PATIALA vs PRIME STEEL INDUSTRIES PRIVATE LIMITED DIRBA - Income Tax Appellate Tribunal, Pragatie Steels vs Department - Income Tax Appellate Tribunal, K-9 ENTERPRISES v/s THE STATE OF KARNATAKA - Karnataka, M/S MALIK TRADERS vs STATE OF U.P. AND 2 OTHERS - Allahabad.
- The petitioner challenged the validity of GST recovery orders, emphasizing the importance of proper documentation, including GST returns and supplier confirmations, to substantiate transactions. Courts have scrutinized whether the assessments were based on valid evidence and adherence to principles of natural justice Malik Traders VS State of U. P. - Allahabad, DCIT PATIALA vs PRIME STEEL INDUSTRIES PRIVATE LIMITED DIRBA - Income Tax Appellate Tribunal.
- The Calcutta High Court and Supreme Court have recently held that reliance on older judgments or judgments from other cases (e.g., LGW Industries) is of limited value if recent Supreme Court rulings (e.g., M/s Ecom Gill Coffee Trading Private Limited) clarify legal standards, especially regarding the evidentiary sufficiency in GST assessments Shiv Trading VS State of U. P. - Allahabad, Malik Traders VS State of U. P. - Allahabad, M/S MALIK TRADERS vs STATE OF U.P. AND 2 OTHERS - Allahabad.
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The cases also touch upon procedural aspects, such as the absence of a GST Tribunal in Uttar Pradesh, which impacts the adjudication of disputes, and the necessity for fair hearing and proper application of legal principles Shiv Trading VS State of U. P. - Allahabad, Malik Traders VS State of U. P. - Allahabad.
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Analysis and Conclusion:
- The Sanchita Kundu cases demonstrate the judiciary's emphasis on proper documentation, adherence to procedural fairness, and the importance of recent Supreme Court rulings in GST disputes. Courts have consistently held that assessments based on bogus purchases require concrete evidence, including GST returns and supplier confirmations, to be upheld.
- Reliance on older judgments is often deemed insufficient if newer rulings clarify the legal standards, especially concerning the evidentiary burden and natural justice.
- Overall, the cases underscore the need for taxpayers to maintain comprehensive documentation and for authorities to follow due process in GST assessments to withstand judicial scrutiny.
References: - Shiv Trading VS State of U. P. - Allahabad, Malik Traders VS State of U. P. - Allahabad, DCIT PATIALA vs PRIME STEEL INDUSTRIES PRIVATE LIMITED DIRBA - Income Tax Appellate Tribunal, Pragatie Steels vs Department - Income Tax Appellate Tribunal, K-9 ENTERPRISES v/s THE STATE OF KARNATAKA - Karnataka, M/S MALIK TRADERS vs STATE OF U.P. AND 2 OTHERS - Allahabad
Search Results for "Sanchita Kundu Gst Case"
2023 0 Supreme(All) 2772 • India - Allahabad
PIYUSH AGRAWAL
(A) Goods and Services Tax Act - Section 74 - The absence of a GST Tribunal in Uttar Pradesh leads to the consideration of the writ ... The judgement relied upon by the counsel for the petitioner of Calcutta High Court in the cases of M/s LGW Industries Limited and others (supra) and Sanchita Kundu and another (supra) is of no aid to the petitioner as recently Hon'ble the Apex Court in the case of M/s Ecom Gill Coffee Trading Private ... Additional Commissioner of Sales Tax & Others [Writ C No. 15265/2021, decided on 04.....
2023 0 Supreme(All) 2824 • India - Allahabad
PIYUSH AGRAWAL
(A) UP GST Act - Sections 16 and 74 - Writ petition challenging the validity of the order demanding recovery of input tax credit ... (Paras 12-14) ... ... Facts of the case: ... The petitioner, a registered dealer, contested an ... Union of India and others (WPA No. 23512 of 2019) decided on 13.12.2021 as well as Sanchita Kundu and another v. ... The judgement relied upon by the counsel for the petitioner of Calcutta High Court in the cases of M/s LGW Industries Limited and others (supra) and Sanchita#HL_END....
2025 Supreme(Online)(ITAT) 5103 • India - Income Tax Appellate Tribunal (Chandigarh Bench)
KRINWANT SAHAY, AM, RAJPAL YADAV, VP
Sections 133(6) - Appeal against disallowance of purchases - Assessee evidencing genuineness with relevant documentation including GST ... ... ... Facts of the case: ... The appellant, a scrap dealer, contested the addition to income based on alleged bogus purchases from ... in the case of 'Sanchita Kundu Vs Assistant Commissioner of State Tax' in WPA No. 7231 of 2022, dated 05.05.2022.”. 20. ... CIT(A) has ignored the documentary evidence of the GST returns and confirmation of the....
2024 Supreme(Online)(ITAT) 1457 • India - Income Tax Appellate Tribunal (Chandigarh Bench)
SHRI A.D. JAIN, VP, SHRI KRINWANT SAHAY, AM
disallowance of bogus purchases by the CIT(A), claiming valid transactions despite suppliers' GST issues. ... The case revolved around Rs.68,26,38,327/- alleged as bogus purchases by the Assessing Officer. ... (Paras 28-29) ... ... Facts of the case: ... The Assessee contested an appellate order regarding ... Similar view has been taken by the Calcutta High Court. in the case of 'Sanchita Kundu Vs Assistant Commissioner of State Tax' in WPA No. 7231 of 2022, dated 05.05.2022. 16. Fu....
2025 0 Supreme(Jhk) 1543 • India - IN THE HIGH COURT OF JHARKHAND AT RANCHI
SUJIT NARAYAN PRASAD
Sections 4 83 and 484 of the Bhartiya Nagrik Suraksha Sanhita, 2023 praying for grant of bail in connection with ECIR Case No. 05 of 2025 arising out of ECIR No. ECIR/RZNO/18/2024 dated 23.09.2024 for the offence under The Hon’ble Apex Court in the case of Gautam Kundu vs. Directorate of Enforcement (Prevention of Money-Laundering Act), Government of India through Manoj Kumar, Assistant Director, Eastern Region, It is evident from the record that the Directorate General of GST Intelligence (in short DG....
2024 Supreme(Online)(KAR) 40144 • India - High Court of Karnataka
S.R. KRISHNA KUMAR, G BASAVARAJA, JJ
(Paras 8.4, 8.5) ... ... Facts of the case: ... The appeals arose from a common order rejecting the appellants' ... principles of natural justice must be adhered to in administrative actions involving civil consequences, as established in prior case ... Sanchita Kundu vs. Asst. Commissioner of State - Tax 2022(63) GSTL 413 (Cal) (para 6-8); 26. LGW Industries Ltd vs Union of India [ in WPA No.23512/2019(Cal)] 27. ... The reasons to believe in the instant case is a borrowed one. ... The taxpayer rais....
2024 Supreme(Online)(Chh) 20114 • India - IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR
Shri Justice Arvind Kumar Verma, J
(A) Bhartiya Nagrik Suraksha Sanhita, 2023 - Section 483 - Prevention of Corruption Act - Sections 7 & 12 - Indian Penal Code - Sections ... (Paras 34, 35, 46) ... ... Facts of the case: ... The applicant was arrested ... This Court has adopted this position in several decisions, including Gautam Kundu v. Directorate of Enforcement and State of Bihar v. Amit Kumar. ... The rest of the original holograms were loaded in the truck and sent to the office of Dilip Pandey at GST Bhawan, Naya Raipur. The present applicant w....
2025 0 Supreme(MP) 46 • India - Madhya Pradesh
SURESH KUMAR KAIT, S. A. DHARMADHIKARI, VIVEK JAIN
Bhu-Rajasva Sanhita (Bhu-Abhilekhon mein Namantran) Niyam, 2018 -- R. 3 Form 1, Part 4, Entry 2 -- application for mutation can be ... Madhya Pradesh BhuRajasva Sanhita (Bhu-Abhilekhon Mein Namantaran) Niyam, 2018 framed by the State Government vis-a-vis mutation.â ... 7) In case no dispute is raised by any legal heirs of the testator or by any other person in the matter of ... The case of Shama Charn Kundu v. Khettromoni Dasi [(1899) ILR 27 Cal 522] on the other hand, was the case of....
2025 0 Supreme(All) 2586 • India - IN THE HIGH COURT OF ALLAHABAD
Hon'ble Rohit Ranjan Agarwal,J.
The judgement relied upon by the counsel for the petitioner of Calcutta High Court in the cases of M/s LGW Industries Limited and others (supra) and Sanchita Kundu and another (supra) is of no aid to the petitioner as recently Hon’ble the Apex Court in the case of M/s Ecom Gill Coffee Trading Private ... case. ... GST, 2017”). It is engaged in providing soil testing services for preparation of soil health guard to Government of U.P. 2. ... But the facts of the present case is differen....
• India - Allahabad High Court
Union of India and others (WPA No. 23512 of 2019) decided on 13.12.2021 as well as Sanchita Kundu and another Vs. Assistant Commissioner of State Tax and others (WPA No. ... The judgement relied upon by the counsel for the petitioner of Calcutta High Court in the cases of M/s LGW Industries Limited and others (supra) and Sanchita ... Kundu and another (supra) is of no aid to the petitioner as recently Hon’ble the Apex Court in the case of M/s Ecom Gill Coffee Trading Private Limited ( The ....
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