The Bombay High Court has dismissed a petition challenging a GST order, ruling that it was filed beyond the maximum condonable period.
The Bombay High Court directed authorities to review a sugar exporter’s claim for a refund under the RODTEP scheme, ordering a decision on the matter within three weeks.
The Bombay High Court remands a plastic toy manufacturer’s GST classification case, citing a “non-application of mind” by the appellate authority in its refund rejection.
The Bombay High Court quashed income tax notices issued to a man who died in 2016. The court ruled that tax notices and proceedings against a deceased person are non-est and void from the beginning.
The Bombay High Court has quashed a GST registration cancellation order against Manek Steel LLP, citing a lack of natural justice due to the non-disclosure of grounds.
In RCM there was no output tax liability because it was treated as exempt and, therefore, in tune with the objective of GST, credit of ITC could not be claimed in the absence of liability but same could be claimed by the recipient of service.
Bombay High Court sets aside an order refusing to condone a 27-day delay in a trust’s filing of Form 10B, citing a need for a justice-oriented approach.
Bombay High Court held that if municipal rateable value doesn’t depict correct annual value, AO can make independent enquiry under section 23(1)(a) of the Income Tax Act and determine the sum which the property is reasonably expected to fetch for purpose of determining annual value u/s. 22.
Expired bank guarantee couldn’t be enforced post CIRP (corporate insolvency resolution process) as no claim was lodged by authority during the validity period of the guarantee.
The Bombay High Court allows a company to set off interest expenses against interest income, ruling that a business can be considered commenced from its preparatory stage.
