The issue concerned summons issued during an ongoing enquiry into a complaint. The High Court held that no intervention was required while the enquiry was in progress.
The Court upheld rejection of a technical bid because the bidder submitted a GST clearance certificate issued by a private professional instead of the tax department. The ruling clarifies that statutory compliance certificates must come from competent government authorities when mandated by tender conditions.
The court held that testing and pairing of smart cards with set-top boxes amounted to permissible processing under Cenvat rules, not requiring reversal of credit.
The Bombay High Court held that insolvency proceedings against personal guarantors cannot continue before the DRT once CIRP of the corporate debtor is underway. Such proceedings must lie exclusively before the NCLT. The key takeaway is that Section 60 of the IBC overrides DRT jurisdiction in these cases.
The issue was whether employees can be taxed when employers deduct but do not deposit TDS. The Court held Section 205 absolutely bars such recovery, placing liability only on employers.
The High Court quashed a reassessment for A.Y. 2015–16 where the Section 148 notice was issued after 1 April 2021. Relying on the Revenue’s binding concession before the Supreme Court, all consequential actions were set aside.
The Bombay High Court dismissed an income tax appeal where the disputed claim was below the monetary threshold, highlighting that low tax effect alone can justify disposal when no exception applies.
The issue was whether exemption under Section 11 could be denied solely due to wrong data punching. The court ruled that inadvertent human errors cannot defeat a lawful exemption
Bombay High Court held that issuance of notice for demand of interest and penalty after obtaining discharge certificate under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS] is not tenable in law. Writ disposed of, accordingly.
Bombay High Court held that interest under section 25(4) of the GVAT on delayed payment of VAT on sales of High Bouquet Spirit (HBS)/Rectified Spirit (RS)/Extra Neutral Alcohol (ENA) justifiable in spite of uncertainty with regard to levy to be imposed on the same.
