Bhattacharyyas & Associates

08/11/2024

New opportunities from Bhattacharyyas & Associates Advocates & Consultants, on the path of our expansion. The organization now boasts of two separate Branch offices at Siliguri and Gangtok, apart from our Head Office at Kolkata. We are also available in New Delhi & Mumbai. I take this opportunity to thank all my fellow LinkedIn-ers who had supported us in our journey till this juncture. The job opportunities and various positions are displayed hereunder. Please mail your CVs at [email protected] .

Please do not apply without thoroughly reading the offer.

CONDITIONS IN CAPITAL LETTERS ARE MANDATORY CONDITIONS.

Required: HR & Finance Manager

Job Vacancy: 1

Experience: At least 6 months of managerial experience in any organization

Minimum Qualification : GRADUATION IN ANY STREAM

Probation : 2 months

Salary: 15k

Notice Period: 1 month (30 days)

FLUENCY IN ENGLISH IS MANDATORY

Required: Senior Litigation Associates

Job Vacancy: 1

Experience: 2-3 years (PQE)

MUST BE ABLE TO INDEPENDENTLY DRAFT MATTERS, UPON BRIEFING

Probation : 3 months

Salary: 10k to 12k (as per experience)

Notice Period: 1 month (30 days)

FLUENCY IN ENGLISH IS MANDATORY

Required: Associated Counsel

Job Vacancy: 1

Experience: 5 YEARS+ (PQE) IN THE FIELD OF DIRECT AND/OR INDIRECT TAXES

MUST BE ABLE TO INDEPENDENTLY DRAFT AND PLEAD MATTERS, UPON BRIEFING

Probation : 3 months

Salary: 20k+ (negotiable as per experience)

Notice Period: 1 month (30 days)

FLUENCY IN ENGLISH IS MANDATORY

· Location : Base location Kolkata; should be open to Travels including intermittent stays at Siliguri for Siliguri Branch.

· Hours: Flexible, as per necessity

· Job type: Full time

Job description: Litigation and Chamber works with Client handling and Documentations. Outstation travels and incidental expenses are to be borne by the firm at real cost basis.

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Sugata Bhattacharyya Boudhayan Bhattacharyya Stuti Bansal

09/03/2024

This is the first session on the issues relating to GST REGISTRATION CANCELLATION under GST LAWS. What have the various High Courts held? What is the law on this issue? How can you take legal recourses? What are your legal remedies?
Discussion on the topic from the webdesk of BHATTACHARYYAS & ASSOCIATES, ADVOCATES & CONSULTANTS, delivered by Mr. Boudhayan Bhattacharyya, Managing Partner & Counsel, Calcutta High Court.
Catch us at : www.bhattacharyyas.in

PLEASE USE HEADPHONES




https://youtu.be/sRX25D6BOG4?feature=shared

This is the first session on the issues relating to GST REGISTRATION CANCELLATION under GST LAWS. What have the various High Courts held? What is the law on ...

22/02/2024

Wanted to share a thought... or, should we say 'a legal thought' !!
There are so many under the gamut of which are being each day and that too with effect, on the ground of "non existence", then :

(i) Doesn't the or the run the risk of being liable to return the taxes that those entities have paid from the inception of their registration under the or the ??

(ii) What does the has to offer on this??

(iii) Is there any pointer or case which has addressed such an issue before any or ??

Comments are welcome for discussion...

The matter will be dealt with by our Managing Partner Mr. Boudhayan Bhattacharyya , Counsel, Calcutta High Court, shortly by way of an interactive session from an appropriate online platform.

STAY TUNED ... !!!

02/12/2023

Sugata Bhattacharyya

Really a big Judgement from Division Bench of Calcutta High Court, settling the provision of section 129 of GST Act, reading it down as PENALTY IS NOT AUTOMATIC distinguished SHRIRAM MUTUAL FUNDS, GULJAG, SAW PIPES of Supreme Court, where it was held, penalty is automatic and no mens rea needed. Pls read Para. 36 & 37.

Decision of the Hon'ble :

1. PENALTY IS NOT AUTOMATIC u/s. 129 of CGST/WBGST Acts.

2. DESPITE judgements of in SHRIRAM, GULJAG and SAWPIPES, those will not take away the power of the adjudicating authority to release some goods without imposing penalty, otherwise provision under S.129(4) becomes otiose or a hollow formality.SC on SATYAM SHIVAM PAPERS will apply.

held that the Section 129 (3) & (4) of the Act of 2017 require compliance with the provisions of principles of natural justice prior to pronouncement of an order of penalty. Requirement of compliance with the principles of natural justice before passing an order of penalty ipso facto means that, the Adjudicating Authority has the jurisdiction to evaluate the merits of the defence taken and speak thereon. The mechanism provided under Section 129 of the Act of 2017 allows the Adjudicating Authority to accept the explanation given by a defaulter in given facts and circumstances and not to impose a penalty. The Adjudicating Authority has to consider the mitigating and aggravating circumstances and arrive at the finding whether there was a violation requiring imposition of penalty or not. Imposition of penalty cannot be said to be automatic given the mechanism provided for by the legislature in Section 129 (3) & (4) by affording an opportunity of hearing to the defaulter before imposition of the penalty.

It was further held that "However, absence of requirement to establish mens rea by the department cannot be equated with an automatic imposition of penalty under the scheme of Section 129 of the Act of 2017 in view of the provisions of Section 129 (3) & (4) thereof. A delinquent alleged to have violated a tax regime inviting imposition of penalty, nonetheless may have potential defences which would require consideration by the Adjudicating Authority. The delinquent may have a defence of reasonable cause in non-compliance. He may have set up a defence of impossibility of performance and adherence to the tax regime leading up to the default. He may have suffered a supervening event unforeseen and unavoidable making the compliance with the tax regime impossible or burdensome... In short, the regime of imposition of penalty as envisaged under Section 129 of the Act of 2017 does not automatically result in the penalty of a violation of the tax regime stipulated without the Adjudicating Authority alluding to and deciding on the defences, if any, set up, by passing a reasoned order thereon."

Argued by Boudhayan Bhattacharyya and ably assisted by Stuti Bansal

09/08/2023

📢 Join us on August 12, 2023, at 6 PM for an in-depth seminar arranged by Banerjee & Associates Banerjee on GST - "Fundamentals of GST - Special Reference on ITC and Detention/Seizure/Penalty" presented by Banerjee & Associates. Gain insights from Mr. Boudhayan Bhattacharyya , a seasoned expert in the field. 📚🎤

Date: August 12, 2023
Time: 6:00 PM
Venue: Ramada, Siliguri

24/02/2023

Thanks to All India Radio - Akashvani, Kolkata for providing our beloved managing partner Boudhayan Bhattacharyya with this opportunity to clear out certain very important facets of the social Legislation on persons who are specially abled... 'Aalor Sondhane', the programme seeks to highlight the rights and concessions the Law provides for the persons with mental and physical disabilities, where Mr. Bhattacharyya is invited as an expert panelist and could contribute to the discussion. This is the first part, the next part will also be aired in days to come... Thanks yet again to All India Radio, for this humane programme, on such a humane topic and letting us contribute to the cause 🙏🙏

08/12/2022

History repeats itself !!! The Hon'ble Jalpaiguri Circuit Bench has reiterated the same principles of the invincibility of under and has been again pleased to hold the same as a foundational document to the rights of an . No amount of or any prejudicial order can take away a to , especially when the same is guaranteed under the in force. A pretty detailed has been passed. Special mentions : Boudhayan Bhattacharyya Sougata Banerjee, Sretapã Śïnhã Taniya Roy Stuti Bansal at

21/11/2022

Our at , floated especially for catering to the needs of the Northeastern part of India, is up and functional for more than the past two and half years, now. It is our base camp for serving not only in the Jalpaiguri Circuit Bench, Calcutta High Court but also in the Hon'ble Gauhati High Court, Sikkim High Court etc. I still remember the struggle that all of our team had to undergo and the sacrifices that we collectively made to overcome the initial hiccups faced during the COVID period. But it is heartening to remember, we remained operational round the clock on those days, be it at Kolkata or be it anywhere else in the country. It is not only a matter of honour, but also of immense pride to be able to fulfill one's duty.

10/11/2022

Facebook asked me, "What's on you mind?" I said, "Umm... 'us', I guess!"
I want to thank those few persons of my offices, who perhaps share the least amount of footage or limelight. My clerks, peons, drivers and other menial workers, who keep my offices tidy, respond at our biddings, painstakingly clear out the mess we leave behind after "work".
Of course, they won't be privy to this narration, but neither is such the aim of the instant post. I just wanted to acknowledge the regular amount of chores-effort they put in, so that I might find the exact book on the exact shelf, under the exact catagory-classification.
The pics of the duo you see here were working on the dates of the festivities of Navaratri, just to arrange the huge stockpile of old (back) volumes of reporters/journals, freshly brought in the library, with a smirk on their faces. While, the young lady who can be seen cleaning the shelves and books is rendering service at our Siliguri Branch.
Me and my institution Bhattacharyyas & Associates, Advocates & Consultants both express our indebtedness and pen this narrative down in sincere deference to all those regular-rustic souls, who silently work for the betterment of the establishment and hence, they make 'us' and be a very important part of 'being us'. Thus, as I started in the beginning, this was a story involving 'us', as it is 'our' story. With Boudhayan Bhattacharyya , Debarupa Bhattacharyya , bhattacharyya, Bhattacharyya, Taniya Roy , Sretapã Śïnhã , Stuti Bansal , Writorshi Bhattacharya

06/11/2022

Who says work doesn't blend in pleasure !
Successfully resolving another legal issue at Gangtok 😊😁

30/09/2022

Asato ma sadgamaya
Tamso ma jyotirgamaya
Mrityor ma amritamgamaya...
Om Shanti ! Shanti ! Shanti !!