The Bombay High Court in the case of Bharat Sanchar Nigam Limited v. Union of India ruled that mandatory pre-deposits for GST appeals can be fulfilled using the Electronic Credit Ledger, overturning an appellate authority’s decision that required cash payment.
Bombay HC set aside high-value SCNs issued without prior consultation. Upholding binding CBIC Circulars, Court ruled that pre-consultation is mandatory for tax demands exceeding ₹50 lakhs, citing SC precedents.
Where the Transfer Pricing Officer (TPO) accepted international transactions at arm’s length without proposing any variation under Section 92CA(3), assessee did not qualify as an “eligible assessee” under Section 144C(15)(b).
Bombay High Court held that Section 62 of the Bombay Sales Tax Act empowers the Tribunal to rectify glaring error. Thus, earlier order which ignored binding precedents can be rectified. Writ disposed of accordingly.
Bombay High Court held that having regard to the provisions of Section 55(6) of the Bombay Sales Tax Act, 1959, the Tribunal, acting as an Appellate Authority, certainly had powers to modify the order of part payment passed in First Appeal while hearing the Second Appeal.
Benefit of CBIC Notification dated 2 November 2023 extending limitation for filing appeals up to 31 January 2024 could not be denied merely because adjudication order was passed after 31 March 2023; appeals restored subject to compliance with pre-deposit conditions.
Bombay High Court confirms tax penalties cannot be imposed solely on additions made through ad hoc estimations, dismissing a revenue appeal against Colo Colour Pvt. Ltd.
PCIT Vs Colo Colour Pvt. Ltd. (Bombay High Court) Bombay High Court in PCIT vs Colo Colour Pvt. Ltd. examined the validity of penalty levied under Section 271(1)(c) of the Income Tax Act, 1961, in the context of alleged bogus purchases claimed by the assessee. The appeal arose from an order dated 31 July 2020 […]
Bombay High Court held that freight reimbursed by wholesalers to Parle Products Ltd. is not part of the sale price, affirming that sales tax cannot be levied on such charges.
The Bombay High Court dismissed petitions challenging GST notices, stating writ jurisdiction is not a substitute for statutory appeals. The court noted the petitioners had already invoked the alternative remedy.
