Gujarat High Court rules refund for double IGST payment cannot be denied on Customs Act limitation grounds, as revenue cannot retain tax paid without authority of law.
Bombay High Court dismisses Revenue’s appeal in PCIT vs N.N. Trading Corporation, holding no substantial question of law arises in dispute over gross profit estimation on bogus purchases.
Bombay High Court quashes ITAT order that rectified its decision based on a subsequent Supreme Court ruling (Checkmate Services), affirming Sec 254(2) limits to mistakes apparent from record.
Bombay High Court sets aside NFAC’s ₹27.91 crore assessment on KMG Wires Pvt. Ltd., citing non-consideration of key evidence and AI-based reliance on non-existent case law.
Bombay HC stayed DGFT’s notification changing tariff heading of roasted areca nuts, holding that only Central Government can amend customs classifications under Section 11A.
Bombay HC held that clubbing several financial years in a single show cause notice is not permissible under CGST Act, 2017. Each tax period must be assessed separately, making consolidated notices without jurisdiction.
The Bombay High Court confirmed a 15% addition on alleged bogus purchases, rejecting the Revenue’s plea for full disallowance. The Court held that reliance solely on Sales Tax Department data, without giving the assessee cross-examination rights, violates natural justice. With concurrent factual findings by lower authorities, no substantial question of law was found to arise.
Bombay High Court quashed reassessment proceedings initiated using data from a valid IDS declaration, holding that once accepted under the Income Disclosure Scheme, the Revenue cannot revisit or reassess the same income.
The Bombay High Court ruled that blocking a GST electronic credit ledger under Rule 86A without stating “reason to believe” and offering a timely post-decisional hearing violates natural justice.
Bombay High Court directed the government to pay ₹71.31 lakh interest on IGST illegally collected on ocean freight, ruling that denial violated the principle of unjust enrichment.
