Godrej & Boyce Mfg. Co. Ltd. Vs Union of India and Ors. (Bombay High Court) SCN quashed by Bombay HC for allegedly availing inadmissible transitional credit as has been issued on an erroneous legal premise The Hon’ble Bombay High Court (Bombay HC) in the matter of Godrej & Boyce Mfg. Co. Ltd. v. Union of […]
Sony Sales Corporation Vs State of Maharashtra & Anr. (Bombay High Court) Order of Sales Taxes Officer challenged via writ petition – complete hierarchy of appellate authority/ court is provided under MVAT Act – writ petition not entertained. Facts- An order passed by the Sales Taxes Officer was challenged in via writ petition. Main issue […]
Shreeji Investment & Advisory Services Vs National Faceless Assessment Centre (Bombay High Court) As regards draft assessment order, the impugned order does not state that any draft assessment order was given but in the affidavit in reply filed by one Sreekala S. Nair affirmed on 21st September 2021, it is stated that the show cause […]
PCIT Vs Sonu Realtors Private Limited (Bombay High Court) Wrong deduction claimed which resulted in reduction of Tax liability can’t amount to concealment of income Pr. Commissioner of Income Tax (Appellant) filed the appeal being aggrieved against Order dated July 20, 2016 passed by Income Tax Appellate Tribunal (ITAT) in which the order of Appellant […]
Evertime Overseas Private Limited Vs Union of India and ors. (Bombay High Court) Evertime Overseas Private Limited (Petitioner) filed petition claiming that he is entitled to refund under the provisions of Section 16 of the Integrated Goods and Services Tax Act, 2017 (IGST Act). Factually, the Petitioner claimed the refund under the provisions of Section […]
SRC Chemicals Private Limited & Anr. Vs Central Board of Indirect Taxes (Bombay High Court) As petitioner did not receive the refund of IGST, petitioner approached the customs office to check the status of its refund. Petitioner No.1 was informed that unless export data was transmitted from GSTN (GST Network) to ICEGATE (Indian Customs Electronic […]
Sureshkumar S. Lakhotia Vs National e-Assessment Centre & Ors. (Bombay High Court) In this case HC Quashed the Final assessment order passed by National Faceless Assessment Centre (NaFAC) quashed as insufficient time was not given to respond to Draft Assessment Order. The matter is remanded back to the concerned authority to consider denovo and pass […]
HC has held that an assessment order passed by the Assessing Officer (AO) should necessarily be made with sound consideration and application of mind, and any absence thereof shall make the order liable to be set aside and would warrant imposition of substantial costs on such AO.
Monopoly Innovations Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) 1. The petitioner is a private limited company duly registered under the provisions of the Companies Act, 1956. It is a registered unit under the Micro, Small and Medium Enterprise Development Act, 2006 and, inter alia, engaged in the business of production […]
E-Land Apparels Ltd. Vs State of Maharashtra (Bombay High Court) Their Lordships thus held that as a general rule that if there has been unreasonable delay the court ought not ordinarily to lend its aid to a party by the extraordinary remedy of mandamus. Their Lordships then considered the following submission made by learned counsel […]
