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Bombay High Court

Deduction u/s 80IB(10) available as residential unit’s area is less than 1000 sq. ft.

December 27, 2022 2217 Views 0 comment Print

Bombay High Court held that revenue failed to establish that the area of residential units was more than 1000 sq. ft. accordingly deduction under section 80IB(10) of the Income Tax Act duly available.

HC allows transition of CENVAT Credit by Input Service Distributor (ISD)

December 26, 2022 4446 Views 0 comment Print

Explore Apar Industries vs Union of India case in Bombay High Court. Petition on transition and distribution of CENVAT Credit. Key details and court directives.

Refund of IGST & Duty drawback cannot be withheld for pending investigation

December 26, 2022 1530 Views 0 comment Print

R. K. Copper and Alloy LLP Vs Union of India (Bombay High Court) Applications for refund of IGST and duty drawback on export of Goods. However, on the ground that some investigation is pending, the applications were not processed. The Hon’ble High Court referred to Circular dated 23/01/2020, Press release dated 29/10/2017 and Circular No. […]

HC upheld reassessment proceedings as assessee filed his returns late

December 25, 2022 4422 Views 0 comment Print

Hede Ferrominas Pvt. Ltd Vs ACIT  (Bombay High Court) Firstly, the Petitioner did not bother to file any returns during Assessment Year 2015-16. Secondly, the Petitioner did not bother to file any response to the notice dated 27.03.2021 seeking to reopen the assessment within the time limit allowed to the Petitioner. The Petitioner filed returns […]

Penalty for compounding of offence under Goa VAT – HC order fresh hearing

December 25, 2022 1350 Views 0 comment Print

Shekhar P. Vernekar Vs Commissioner of State Tax (Bombay High Court at Goa) 1. I have heard learned Counsel for the petitioner on this petition which assails an order dated 30 July 2021 passed under Section 53 of the Goa Value Added Tax Act, 2005 read with Rule 55 of the Rules whereby Commissioner of […]

HC allows GST TRAN-1 filing related to distribution and eligibility of ISD Credit

December 25, 2022 3663 Views 0 comment Print

Nuvoco Vistas Corporation Ltd. Vs Union of India and Ors (Bombay high Court) The present petition has been filed in relation to the procedural difficulties/objections raised with regard to distribution and eligibility of Input Service Distributor (ISD) credit of Service Tax under Section 140 of the CGST Act 2017. It is petitioner’s case is that […]

HC set aside Ex parte order passed without granting reasonable time

December 24, 2022 2241 Views 0 comment Print

Action on the part of the Respondents in not issuing notice granting reasonable time to the Petitioner to remain present and passing ex parte Order is passed in gross violation of principle of natural justice.

HC directs dept to consider representation to rectify place of supply in GSTR-1

December 24, 2022 3264 Views 0 comment Print

Petitioner seeks an order and direction against to it to rectify inadvertent mistake in mentioning incorrect place of supply in Form GSTR1

No service tax if no service provider or receiver contract between the parties

December 24, 2022 882 Views 0 comment Print

Vainguinim Valley Resort Vs Union of India (Bombay High Court) The Hon’ble High Court held that there was no service provider or service receiver contract between the parties justifying the levy of service tax set aside. Matter remanded back. The Department issued show cause notice on the Petitioner demanding service tax on the amount received from […]

SVLDRS: Liability acknowledged by a statement recorded during investigation is sufficient

December 23, 2022 624 Views 0 comment Print

Vaztar International Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) Rejection of application filed under SVLDRS, 2019 on the ground of ineligibility with the remark that DGGI had informed that the quantification was not done prior to 30.06.2019. The Designated committee rejected SVLDRS Form-1 on the ground that the petitioner was ineligible as […]

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