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Bombay High Court

GST refund rejection due to clerical error: HC directs de novo adjudication

October 26, 2023 1050 Views 0 comment Print

Bombay High Court remands 11 refund appeals, instructs petitioner to provide details. A clerical error led to the initial rejection.

Revenue not allowed to add reasons to reasons recorded at the time of reopening notice u/s 148

October 23, 2023 669 Views 0 comment Print

Bombay High Court held that the reopening notice can be sustained only on the basis of the ground mentioned in the reasons recorded. It is not open to the revenue to add and/or supplement later the reasons recorded at the time of reopening notice. Accordingly, reassessment proceedings set aside.

Recourse to section 166A of the Code without following procedure prescribed u/s 155(2) is unsustainable

October 19, 2023 1278 Views 0 comment Print

Bombay High Court held that taking recourse to the provisions of Section 166A of the Code of Criminal Procedure, 1973 for issuance of the Letter of Rogatory by the Magistrate without following procedure prescribed under section 155(2) cannot be sustained and deserved to be quashed.

State Tax Officer Below Assistant Commissioner Rank Can’t Block ITC Ledger

October 19, 2023 1521 Views 0 comment Print

Learn about the Bombay High Court’s ruling on the State Tax Officer’s authority to block ITC Ledger and the implications for businesses. Get the full judgment here.

HC Reverses 2016 Ex-Parte Order: Impacts of Best Judgment Assessment

October 19, 2023 864 Views 0 comment Print

High Court’s decision to set aside a 2016 ex-parte order, impacting best judgment assessment for Parina Laboratories Pvt. Ltd. Get insights into case and its implications.

Purchasing Property in Auction: Due Diligence and Sales Tax Liability

October 15, 2023 6309 Views 0 comment Print

Analysis of the Medineutrina Pvt. Ltd vs DIC case in Bombay High Court involving property auction, encumbrances, and the legal obligations of auction purchasers

Bombay High Court allows Anticipatory Bail in GST Fake Entities Case

October 12, 2023 1710 Views 0 comment Print

Bombay High Court’s ruling on anticipatory bail for an applicant accused of availing input tax credit without goods receipt under CGST Act

Bombay HC Directs Accountability for Lack of Response to Over 20 GST Representations

October 11, 2023 9051 Views 0 comment Print

Bombay High Court addresses the issue of inaction by state officers in responding to representations by an assessee, highlighting the need for accountability.

Online Fantasy Sports Gaming: GST on Platform Services & not on entire deposit

October 10, 2023 1683 Views 0 comment Print

Gurdeep Singh Sachar Vs Union of India (Bombay High Court) In the world of sports, gaming, and taxation, there is a growing debate about the legality of online fantasy sports gaming platforms and their liability for Goods & Service Tax (GST). One such case that has garnered significant attention is the legal battle between Gurdeep […]

No assessment can be reopened merely on the basis of change of opinion

October 9, 2023 1095 Views 0 comment Print

Bombay High Court held that no assessment can be reopened merely on the basis of change of opinion. Accordingly, initiation of re-assessment proceedings under section 148 of the Income Tax Act is unsustainable in law.

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