Bombay High Court, the court held that a writ petition is not maintainable if filed purely on apprehension or proposed action.
Bombay High Court has directed the Income Tax Authorities to refund the deposit made under the Income Declaration Scheme (IDS). This article analyzes the court’s decision and its implications, emphasizing the importance of adjusting the deposited amount against outstanding demands.
Section 13(8)(b) and Section 8(2) of IGST Act are legal, valid, and constitutional & these provisions should operate exclusively within scope of IGST Act, and cannot be applied to levy tax on services under CGST
Bombay High Court’s ruling in Focus Ingredients Impex Vs State of Maharashtra case, centers on suspension of GST registration. Court’s directive for re-adjudication underlines importance of a fair and efficient tax system.
HC held that limitation period for GST refund application should be considered from date of online filing, not the date of manual filing
Bombay High Court quashes Deputy Commissioner’s order rejecting refund due to a typographical error in invoices, directing re-examination of the refund application with additional evidence.
Bombay High Court dismisses the appeal, affirming the Tribunal’s ruling on treating purchases as bogus and upholding the addition of 12.5% profit element.
Bombay High Court held that identify the nature of the goods as to whether they are finished or semi finished based on the entries in the RG-1 register needs reconsideration by the Appellate Tribunal.
Bombay High Court held that Selective investigation of Economic Offence Wing (EOW) betrays the faith of victims. Accordingly, responsible persons for the wrongdoings should not be allowed to escape the process of law.
Facts- Petitioner statedly is a limited company engaged in procuring vehicles from Tata Motors Limited (“TML”) and selling them to dealers within and outside the State of Maharashtra.
