Bombay High Court held that registration of vehicle in the name of innocent purchaser cannot be cancelled solely on the basis that initial registration was obtained by making false representation on the basis of forged documents.
The Bombay High Court set aside a GST cancellation order, highlighting the need for reasoned decisions and proper consideration of submissions in accordance with natural justice
The High Court held that once the Revenue accepted partial relief on bogus purchases, further reduction by the ITAT involved only estimation and raised no substantial question of law.
The Bombay High Court quashed an order as the show-cause notice failed to specify date, time, and venue for personal hearing, violating Section 75(4) of the GST Act. The Court restored the proceedings for lawful adjudication.
The Bombay High Court ruled that the six-month limitation under Section 254(2) starts from the date of receipt of the ITAT order, not the date of its passing, ensuring petitioners can file timely rectification applications.
The court ruled that once purchases are found unproved, restricting additions to a profit percentage is incorrect. Full disallowance is required under Section 69C where genuineness is not established.
High Court condones 1,257-day delay in filing Form 10B for AY 2016-17, recognizing that the petitioner filed returns manually on time and delay was due to bona fide professional oversight.
Bombay High Court condones 2732-day delay in electronic filing of Form 10B, recognizing manual filing within the prescribed period and bona fide professional advice.
The Bombay High Court ruled that pineapple slices, tidbits, and fruit cocktail preserved in sugar syrup and canned cannot be classified as “fresh fruits” under Entry A-23 of the Bombay Sales Tax Act, denying tax exemption.
The Bombay High Court held the reassessment and associated notices illegal and arbitrary, setting aside orders under Sections 147A(d) and 148.
