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Bombay High Court

Assistant Commissioner has no authority to alter findings of higher authority

August 19, 2023 2235 Views 0 comment Print

HC set aside order passed by Assistant Commissioner and held that revenue officers are required to follow principles of judicial discipline and accordingly are bound by decisions of Appellate Authority.

Writ petition which is simplicitor for a money claim is not maintainable

August 16, 2023 1911 Views 0 comment Print

Bombay High Court held that Writ Petition under Article 226 of the Constitution which is simplicitor for a money claim is not maintainable. Accordingly, present writ relating to recovery of excess charges paid towards excise supervisory staff is also not maintainable.

Reopening of assessment based on incorrect facts or conclusions cannot be sustained

August 14, 2023 4611 Views 0 comment Print

Bombay High Court held that if the reasons for re-opening the assessment are based on incorrect facts or conclusions, the notice issued under section 148 of the income Tax Act for re-opening cannot be sustained.

Demand stayed as review petition pending before Supreme Court

August 10, 2023 2619 Views 0 comment Print

Bombay High Court granted the stay on customs demand on account of pending of the review petition before the Supreme Court in the case of Canon India Pvt. Ltd.

Bombay HC Lifts Travel Ban in Aarti Chaurasia vs DDIT Case

August 9, 2023 453 Views 0 comment Print

Bombay High Court lifts travel ban on Aarti Ramesh Chaurasia due to LOC issued by Income Tax Dept. Find details of the case and the judgment here.

HC quashes Notice for personal hearing sent after almost 10 years of SCN

August 8, 2023 2073 Views 0 comment Print

Bombay High Court quashes show cause notice by CGST & Central Excise after 10 years. Learn about Coventry Estates case, delay issues, and legal analysis.

PMLA case: Bail application of Minister Mohammad Nawab Malik rejected

August 7, 2023 594 Views 0 comment Print

The Applicant, Mohammad Nawab Mohammad Islam Malik, NCP Leader and Minister arrested for committing offence under the Prevention of Money Laundering Act, 2002 (PMLA) on 23.02.2023

Section 153 Prevails over 144C assessment Time Limit even after a remand by ITAT

August 6, 2023 6894 Views 0 comment Print

This article analyzes how Section 153’s time limit prevails over Section 144C’s assessment time limit, based on the case of Shelf Drilling Ron Tappmeyer Limited Vs ACIT in Bombay High Court.

Bombay HC Directs Defect Memo to Rectify GST Procedural Errors

August 6, 2023 948 Views 0 comment Print

Read the full judgment of JEM Exporter vs. Union of India case where Bombay High Court directs issuance of a defect memo to rectify GST procedural errors before filing an appeal.

Technical objections should not obstruct substantive justice under GST laws

August 5, 2023 1359 Views 0 comment Print

Insights on the JEM Exporter vs Union of India case, where the Bombay HC overturned the denial of input tax credit due to procedural errors.

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