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Bombay High Court

HC set-aside Section 148 notice as notice issued without any new tangible material

April 28, 2023 1929 Views 0 comment Print

HC held that issuance of a notice under Section 148 in absence of any new tangible material was nothing but an attempt to review earlier order of assessment passed by A.O.

Complying with provision of section 13A of Goa Public Gambling Act requires payment of license fees

April 27, 2023 1092 Views 0 comment Print

Bombay High Court held that license fee is the price or the consideration for parting with such privilege, which is exclusively owned and controlled by the State Government. Complying with provisions of section 13A of the Goa Public Gambling Act requires payment of the same.

Goa Value Added Tax (12th Amendment) Act, 2020 is an impermissible judicial override defying doctrine of separation of powers

April 27, 2023 621 Views 0 comment Print

Bombay High Court held that the Goa Value Added Tax (12th Amendment) Act, 2020 is an impermissible judicial override defying the doctrine of separation of powers. Accordingly, respondents, based on the same, cannot deny any of the petitioners the benefits of earlier judicial decisions.

Seizure of ATM Machine of licencee for non-payment of Tax by Property Owner is unjustified

April 27, 2023 705 Views 0 comment Print

Detaining ATM machines of Licensee by Municipal Corporation was totally high handed & We do not approve of such action- HC

Rejection of GST Refund for limitation: HC directs to consider SC orders

April 27, 2023 1674 Views 0 comment Print

Petitioner submitted that it is correct that for part of GST Refund Claim claim which has been rejected refund was sought after a period of two years

HC denies Permission to travel abroad as Bail Cancellation Application by GST dept is pending

April 27, 2023 1485 Views 0 comment Print

Request for permission to go abroad. HC rejected request only for one reason that application filed by department for cancellation of bail is pending before Court of Sessions.

Section 138 of NI Act not applicable if Cheque issued before account attachment dishonored post attachment

April 26, 2023 1725 Views 0 comment Print

Maharaja Log Home OPC Pvt Ltd and Anr Vs State of Maharashtra and Ors (Bombay High Court) 1. The petition is directed against the order dated 7th September, 2021 passed by Judicial Magistrate First Class, Vashi, Belapur Navi Mumbai in Complaint Case No.1366/SS/2021 under Section 138 of the Negotiable Instruments Act, 1881 issuing process against […]

HC rejects writ for Correction of DOB after 22 Years in Government Service

April 23, 2023 819 Views 0 comment Print

Bombay High Court dismisses plea for DOB correction in service records of a government servant, emphasizing strict adherence to Maharashtra Civil Service Rules.

MVAT on registration/handling/insurance charges on Motor car sold by dealers – HC Quashes 69 Assessment Orders

April 20, 2023 2058 Views 0 comment Print

Modi Car Agencies Pvt. Ltd. Vs State of Maharashtra (Bombay High Court) Bombay High Court sets aside 69 Assessment Orders under MVAT Act, 2002 levying MVAT on registration charges, handling charges, insurance charges and incentives collected from customers with a direction to Assessing Officer to reconsider the issue on the basis of the decision of […]

Bombay High Court on validity of Section 13(8)(b) & Section 8(2) of IGST Act

April 19, 2023 5628 Views 0 comment Print

Dharmendra M. Jani Vs Union of India (Bombay High Court) HC held that provisions of Section 13(8)(b) and Section 8(2) of the IGST Act are legal, valid and constitutional, provided that the provisions of Section 13(8)(b) and Section 8(2) are confined in their operation to the provisions of IGST Act only and the same cannot […]

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