Delve into the recent ruling by the Bombay High Court on the maintainability of a writ petition filed under Article 226 of the Constitution of India, challenging the initiation of proceedings under Section 148 of the Income Tax Act, 1961.
Bombay High Court resolves Tru-Sprag Freewheels Pvt Ltd vs. Union of India case, directing customs and DGFT to rectify exporters’ procedural errors, ensuring EPCG Scheme benefits. The court’s intervention leads to systemic improvements and the petitioner’s issue resolution.
Bombay High Court held that it is settled principle that for the mistake on the part of the professionals, the litigant should not suffer. Accordingly, condonation of delay of 36 days in filing of return of income granted.
Bombay High Court, the court held that a writ petition is not maintainable if filed purely on apprehension or proposed action.
Bombay High Court has directed the Income Tax Authorities to refund the deposit made under the Income Declaration Scheme (IDS). This article analyzes the court’s decision and its implications, emphasizing the importance of adjusting the deposited amount against outstanding demands.
Section 13(8)(b) and Section 8(2) of IGST Act are legal, valid, and constitutional & these provisions should operate exclusively within scope of IGST Act, and cannot be applied to levy tax on services under CGST
Bombay High Court’s ruling in Focus Ingredients Impex Vs State of Maharashtra case, centers on suspension of GST registration. Court’s directive for re-adjudication underlines importance of a fair and efficient tax system.
HC held that limitation period for GST refund application should be considered from date of online filing, not the date of manual filing
Bombay High Court quashes Deputy Commissioner’s order rejecting refund due to a typographical error in invoices, directing re-examination of the refund application with additional evidence.
Bombay High Court dismisses the appeal, affirming the Tribunal’s ruling on treating purchases as bogus and upholding the addition of 12.5% profit element.
