Bombay High Court

Bombay HC grants interim Stay to Advocate on GST notices

Sanjiv Madhusudan Shah Vs Assistant Commissioner of Central and Service Tax and Ors. (Bombay High Court)

Sanjiv Madhusudan Shah Vs Assistant Commissioner of Central and Service Tax and Ors. (Bombay High Court) Challenge made in this writ petition is to the notice to show cause cum demand issued by the Assistant Commissioner of Central Goods and Services Tax (CGST), Mumbai West dated 28.12.2020 seeking to levy service tax upon the petitioner ...

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HC Raps Commissioner for excessive exercise of power- GST- Section 83

AJE India Private Limited Vs Union of India and ors. (Bombay High Court)

Because the Commissioner is conferred with the power of provisional attachment under section 83 it would not ipso-facto mean that he can straight away proceed to provisionally attach any property including bank accounts of a taxable person merely on the ground of pendency of proceedings under section 67....

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HC directs department to refund Service Tax Recovered in excess of amount approved by resolution plan

GGS Infrastructure Private Limited Vs Commissioner of CGST & Central Excise (Bombay High Court)

GGS Infrastructure Private Limited Vs Commissioner of CGST & Central Excise (Bombay High Court) Once a resolution plan is approved by the committee of creditors by the requisite percentage of voting and the same is thereafter sanctioned by the adjudicating authority (Tribunal in this case), the same is binding on all the stakeholders ...

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Issue Form ‘C’ to sellers for Inter-state purchase of Natural Gas: HC

Asahi India Glass Ltd. Vs State of Maharashtra  (Bombay High Court)

Asahi India Glass Ltd. Vs State of Maharashtra  (Bombay High Court) Petitioner has been denied ‘C’ forms on the ground that natural gas purchased by it in the course of inter-state sale is used for manufacturing of float glass which is not covered by the definition of goods under section 2(d) of the CST Act. […]...

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Section 197 certificates must be preceded by an order

Tata Teleservices (Maharashtra) Ltd. Vs DCIT (TDS) (Bombay High Court)

Tata Teleservices (Maharashtra) Ltd. Vs DCIT (Bombay High Court) Before issuance of certificates under section 197 of the Act, the same must be preceded by an order. That order must disclose reasons and is an order passed in exercise of quasi-judicial powers. Such an order can be assailed in revision under section 264 of the […]...

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Mortgage of secured creditor gets prior charge over charge for tax/VAT dues

State Bank of India Vs State of Maharashtra (Bombay High Court)

State Bank of India Vs State of Maharashtra (Bombay High Court) In our considered view the facts in the case at hand being similar to the facts in the case of ASREC (India) Limited (Supra) that decision would squarely be applicable to the facts of this case that if any Central statute creates priority of […]...

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HC directs Custom authorities to release Vessel MT Global on Furnishing of Bond & Deposit

Global Ace Shipping Lines Inc. Vs Office of The Principal Commissioner of Customs (Import-I) And Another (Bombay High Court)

Global Ace Shipping Lines Inc. Vs Office of The Principal Commissioner of Customs (Import-I) and Another (Bombay High Court) If a conveyance is used as a means of transport in the smuggling of any goods, it shall be liable to be confiscated. However, it will not be confiscated if the owner proves that it was […]...

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SC decision in Surya Roshni Ltd. Vs. EPF has retrospective effect

GMMCO Limited Vs Regional Provident Fund CommissionerI (Madras High Court)

GMMCO Limited Vs Regional Provident Fund Commissioner (Madras High Court); The Madras High court held that is not possible to countenance the contention raised by the Learned Counsel for the Petitioner in W.P. No. 949 of 2020 that the decision of the Hon’ble Supreme Court of India in Surya Roshni Ltd. -vs- Employees Provident Fund [...

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HC grants Relief under SVLDR Scheme to Saksham Facility Services Private Limited

Saksham Facility Services Private Limited Vs Union of India and others (Bombay High Court)

Designated Committee was directed to consider afresh the declaration of assessee under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019  as a valid declaration and grant the consequential relief after giving due opportunity of hearing to assessee....

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HC directs Authorities to release seized imported pistachio as detention period exceeded 6 months

Exim Incorporation (Through its Proprietor-Gaurav Gupta) Vs Union of India (Bombay High Court)

Since the authorities had detained the goods without affecting seizure and they had exceeded the time limit for detention of the goods even if it was construed to be a case of seizure therefore, authorities were directed to forthwith release the imported goods of assessee covered by the bill of entry on completion of the necessary legal f...

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