Bombay High Court held that department should permit to correct any bonafide, inadvertent error incurred while furnishing details in Form GSTR-1 particularly when department is aware that there is no loss of revenue.
Bombay HC ruling on ITC refund under Rule 89(4). Detailed analysis of Sine Automation case, circulars, and legal insights. Learn about permissible period clubbing.
Bombay High Court held that one cannot tax the amount having not accrued and not been received by the assessee on an assumption and presumption that in the future, the Small Causes Court will at least order the said sum in favour of the Appellant.
Explore the legal battle: Serum Institute of India vs Union of India (Bombay HC). Analysis of sub-clause (xviii) to section 2(24) and its constitutional validity.
Bombay High Court held that minority shareholders of Bharat Nidhi Ltd. (BNL) are entitled to get documents related to proceedings by SEBI against BNL. Accordingly, directed to provide the same in terms of Courts order dated 23 October 2023.
If amount already been considered in subsequent assessment years and assessment order has been passed, the question of escapement of income for same amount in previous year will not arise.
Bombay High Court admits Playerzpot’s petition challenging GST demand, issues notice. Detailed analysis of Rule 31A and CGST Act. Get insights into the legal battle.
Bombay HC directs CESTAT examination in Sarla Perf. Fibers vs. Union of India. Legal analysis of anti-dumping duty notifications. Petitioner challenges legality.
Bombay High Court held that it was appropriate for the petitioner to invoke the jurisdiction of this Court under Article 226 of the Constitution for refund of money as amount deposited under protest was retained by the department without authority of law.
Bombay High Court quashes assessment order, directs JAO to provide specific information for Section 148A(b) notice. Detailed analysis and implications of the judgment.
