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Bombay High Court

SVLDRS Scheme- Development post 30.06.2019 are relevant factor

March 8, 2021 1071 Views 0 comment Print

Morde Foods Pvt. Ltd. & another Vs Union of India & Others (Bombay High Court) The question is that if the declarant had filed an appeal before the appellate forum and such appeal was finally heard on or before 30th day of June, 2019; whether the declarant would be eligible to make a declaration under […]

GST -Telephone & E-mails cannot substitute personal hearing: HC

March 8, 2021 9870 Views 0 comment Print

When the law requires that no application for refund shall be rejected without giving an applicant an opportunity of being heard, the same cannot be substituted by telephonic conversations and exchange of e-mails.

MEIS benefit cannot be denied for inadvertent mistake in Application

March 2, 2021 6273 Views 0 comment Print

The objective of the MEIS scheme is to provide rewards to exporters to offest infrastructural inefficiencies and associated costs. In other words, the objective of Merchandise Exports from India Scheme (MEIS) is to promote manufacture and export of notified goods / products to notified markets and once this is done, such exporter is required to be rewarded by duty credit scrips which can be utilized by the exporter.

HC directs Amazon Prime to withdraw Telugu Movie ‘V’ on Actor Sakshi Malik’s Plea

March 2, 2021 1194 Views 0 comment Print

At the heart of this dispute is the 1st and 2nd Defendants’ utterly illicit use of a still image of the Plaintiff in their 2020 Telugu film entitled ‘dV’. It was released on 5th September 2020 and has been available on Amazon Prime, operated by Defendant No. 3, since then.

WhatsApp group administrator not liable for an act of member of group

March 1, 2021 10710 Views 1 comment Print

Kishor S/o Chintaman Tarone Vs State of Maharashtra (Bombay High Court) The crux of the issue involved is whether an administrator of Whatsapp group can be held criminally liable for objectionable post of its member for committing offences punishable under sections 354- A(1)(iv) , 509 and 107 of the Indian Penal Code and section 67 […]

HC directs DC to decide afresh on SVLDR declaration which was rejected in Violation of principles of natural justice

March 1, 2021 1206 Views 0 comment Print

We find that impugned rejection of the declaration of the petitioner is in violation of the principles of natural justice which has impacted the decision making process thus rendering the decision invalid, it may not be necessary for us to enter into the merits of the challenge as to whether the declaration of the petitioner was in fact valid or not under the category of ‘voluntary disclosure’.

Bombay HC dismisses plea for GSTR9/9C due date extension (Read order)

February 26, 2021 36150 Views 2 comments Print

Goods and Services Tax Practitioners’ Association Vs. Union of India (Bombay High Court) On due consideration, we are not inclined to accede to the prayer made by the petitioners that too at this eleventh hour. It is not that the time-limit has not been extended. The initial due date of 31.12.2020 has been extended to […]

HC directs refund of excessive stamp duty & 12% interest in case of delay

February 22, 2021 4344 Views 1 comment Print

Macrotech Developers Ltd. Vs State of Maharashtra (Bombay High Court) a. It is declared that the Petitioners are entitled to the benefits of Order bearing No. Mudrank-2020/ C.R.No.136/ M-1(Policy) dated 29.08.2020 issued by the State of Maharashtra under the Maharashtra Stamp Act and subsequent orders granting concession in payment of stamp duty on the instrument […]

HC removes matter from Board for Non-Wearing of mask by Lawyer

February 22, 2021 1305 Views 0 comment Print

Kondiba Shankar Nikam Vs Balasaheb Kisan Bhosale (Bombay High Court) In this case Learned counsel for the appellant has removed the mask despite guidelines. Standard Operating Procedure (SOP) for resumption of physical hearing at the Principal Seat, High Court of Bombay w.e.f. 11th January, 2021 contemplates Wearing of mask at all times, even during arguments […]

Summon can be issued by GST Authorities to give evidence & produce documents

February 18, 2021 9333 Views 0 comment Print

Jsk Marketing Limited & Anr Vs Union of India & Ors. (Bombay High Court) A conjoint reading of Section 14 of the Central Excise Act, 1944, Section 83 of the Finance Act, 1994 and  Section 70 & 174 of the CGST Act show that though the Central Excise Act and the Finance Act, 1994 to […]

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