Virtusa Systems (India) Private Limited Vs Union of India & Ors. (Bombay High Court) In this case issuance of form SVLDRS-3 was necessary, and it was not issued to the Petitioner due to the error on the part of the Respondents is an accepted position. The Petitioner therefore is entitled to a direction to the […]
Balaji Engineering Works Vs Union of India & Ors. (Bombay High Court) GST Registration Certificate of the Petitioner is cancelled vide order dated 20.01.2021. The appeal filed by the Petitioner is dismissed by the Appellate Authority only on the ground that the Petitioner did not avail the remedy under Section 30 of the CGST Act. […]
Appellate Authority while dismissing the appeal has observed that the Petitioner ought to have filed application under section 30 of the Central Goods and Services Tax Act, 2017 for revocation of cancellation of the registration.
Shri. Datta Kripa Majur Sahakari Sanstha Ltd. Vs Union of India (Bombay High Court) 1. Both Mr. Bapat and Mr. Adik in unison state that the order passed by this court on 2nd May 2022 in Writ Petition No. 5273 of 2022 would squarely apply to the facts and circumstances of this case as well. […]
MSK Electricals Vs Union of India (Bombay High Court) 1 The learned Counsel for the Petitioner submits that the registration of the Petitioner was cancelled under order dated 3rd February 2021. The limitation period for filing the Appeal and Application was extended by the orders of the Supreme Court on 30th September 2021. The appeal […]
Bombay High Court held that in absence of any fresh tangible material and simply attempting to re-visit and reconsider the decision which was rendered in earlier regular assessment proceedings is nothing but a change of opinion and hence reopening unsustainable.
Mohankar Timber Company Vs Union of India (Bombay High Court) In this case Instead of filing Application for Revocation of GST Registration Certificate, petitioner filed Appeal against the cancellation order which Appellate Authority dismissed as not maintainable. Petitioner challenged order of Appellate Authority by filing Writ Petition before Bombay High Court.HC allowed writ Petition and […]
Bombay High Court held that as per Circular No. 132/2/2020-GST dated 18 March 2020 dealing with non-constitution of Appellate Tribunal. It is clarified that the appeal to tribunal can be made within three months (six months in case of appeals by the Government) from the date of communication of order or date on which the President or the State President, as the case may be, of the Appellate Tribunal enters office, whichever is later.
Bombay HC Revenue Department to incorporate measures to reduce inflow of litigations in Court, which has arisen due to non-constitution of GST Tribunal
Bombay High Court held that in the present case there is full and true disclosure on the part of the petitioner. Reopening of assessment, on the ground that another director of the same company has disclosed the income differently is evidently a change of opinion and unsustainable in law.
