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Bombay High Court

Advance ruling is binding on authorities in absence of any change in law/ facts

December 25, 2023 1083 Views 0 comment Print

Bombay High Court held that in absence of change in law/ facts, advance ruling pronounced by the authority shall be binding on the application and also on the Principal Commissioner of Customs or Commissioner of Customs and the customs authorities subordinate to him.

Custom Department’s action in selling gold during pendency of appeal is illegal

December 25, 2023 1659 Views 0 comment Print

Bombay High Court held that action of the department in selling the gold during the pendency of the appeal is illegal and unconstitutional.

Tea Production Eligible for Exemption under Notification 12/2017-Central Tax (Rate)

December 25, 2023 1425 Views 0 comment Print

Bombay High Court held that benefit of exemption under notification no. 12/2017- Central Tax (Rate) dated 28.06.2017 available to loading, unloading, packing, storage or warehousing of “agricultural produce” namely “tea”.

Income already disclosed in ITR: Reopening after expiry of 4 years from relevant AY is invalid

December 23, 2023 14949 Views 0 comment Print

Bombay High Court quashes reopening proceedings in Shanmukhananda Fine Arts vs Dy. Director of Income Tax, citing income already declared in the ITR. Detailed analysis.

GST Order Sans Personal Hearing Invalid: Bombay High Court

December 22, 2023 1545 Views 0 comment Print

Explore Bombay High Court’s ruling in Kuehne Nagel vs State of Maharashtra, declaring a GST order invalid due to lack of personal hearing, violating Section 75(4) of CGST Act.

Bank guarantees are different from corporate guarantees; HC accepts 0.5% Guarantee Commission Rate

December 22, 2023 1224 Views 0 comment Print

Bombay HC clarifies bank guarantee vs. corporate guarantee distinctions in Everest Kento Cylinders case. Ruling impacts income tax computation.

House Arrest Period Counts in Custody Calculation for PMLA Accused Bail: Bombay HC

December 20, 2023 384 Views 0 comment Print

Bombay High Court grants bail to PMLA accused, considering house arrest period. Detailed analysis of the judgment and its impact on custody calculations.

Bombay HC Sets Aside Murder Conviction: Sudden Occurrence & Petty Count

December 18, 2023 708 Views 0 comment Print

Bombay High Court’s landmark judgment sets aside murder conviction, sentencing the accused for culpable homicide. Detailed analysis of the sudden occurrence on a petty count and its legal implications.

Taxpayer should be permitted to correct inadvertent error in Form GSTR-1

December 18, 2023 6876 Views 0 comment Print

Bombay High Court held that department should permit to correct any bonafide, inadvertent error incurred while furnishing details in Form GSTR-1 particularly when department is aware that there is no loss of revenue.

ITC Clubbing for two financial period for a refund is permissible as per Rule 89(4): Bombay HC

December 16, 2023 1251 Views 0 comment Print

Bombay HC ruling on ITC refund under Rule 89(4). Detailed analysis of Sine Automation case, circulars, and legal insights. Learn about permissible period clubbing.

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