The Bombay High Court held that multiple GST show-cause notices for the same issue and period cause harassment, quashing an order-in-original due to an ongoing DGGI investigation.
Bombay High Court held that in absence of express authorization, thus service upon the Chartered Accountant [CA] do not absolve the Tribunal of serving the copies of the order upon the assessee. Thus, appeal allowed and delay condoned.
Bombay High Court grants anticipatory bail to directors accused of ₹23 crore wrongful ITC under CGST/MGST Acts, citing lack of need for custodial interrogation and applying SC bail guidelines.
Bombay High Court held that seventh proviso in Section 2(b) of the Maharashtra Entertainments Duty Act (MED) is constitutionally valid and entertainment duty leviable on convenience fees collected for online ticket booking.
The Bombay High Court ruled that a tax order against a deceased person is legally void. Revenue can initiate new proceedings against the legal heirs under Section 93 of the CGST Act.
The Bombay High Court set aside an ITAT order for not addressing the absence of a Document Identification Number (DIN) on an assessment notice, directing a fresh hearing.
Bombay High Court sets aside PCIT order condoning a developer 45-day delay in filing tax returns. Cites genuine hardship and a prior ruling.
The Bombay High Court rules that for Section 32AB deductions, profit must be based on the Profit & Loss Account finalized under the Companies Act, not on adjusted figures.
Bombay High Court quashes GST registration cancellation, ruling a vague show cause notice merely quoting a section is a breach of natural justice and cannot sustain the action.
Bombay High Court strikes down service tax and IGST on ocean freight for CIF imports, citing unconstitutionality and lack of legal authority for a reverse charge mechanism.
