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Bombay High Court

Property tax matter not entertained as effective remedy of filing an appeal u/s 406 of MMC Act available

May 8, 2023 3672 Views 0 comment Print

Kharghar Co-op. Housing Societies Federation Ltd Vs Municipal Commissioner (Bombay High Court) Bombay High Court in the matter of property tax didn’t entertain the petition as effective and effacious remedy of filing an appeal under section 406 of the MMC Act available with the petitioner. Facts- Petitioner No.1 claims to be a federation of co-operative […]

Goa Tax on Entry of Goods Act, 2000 is constitutionally valid

May 8, 2023 642 Views 0 comment Print

Bombay High Court held that the Goa Tax on Entry of Goods Act, 2000 is constitutionally valid. Accordingly, the state legislature has legislative competence to enact the Goa Tax on Entry of Goods Act, 2000.

HC allows travel abroad to accused as no evidence of not returning back

May 7, 2023 504 Views 0 comment Print

Shawn Anthony Mendonca Vs State of Maharashtra (Bombay High Court) 1. The applicant/accused is facing trial for offences punishable under Sections 354A, 509, 504 and 506 of the Indian Penal Code, by this application, is challenging the Order dated 17/07/2019 passed by the learned Metropolitan Magistrate, 12th Court, Bandra, Mumbai rejecting his application for permission […]

Books cannot be rejected without showing defect in books of account maintained

May 6, 2023 2130 Views 0 comment Print

CIT(A) in his order while rejecting Books of Account does not specify defect in record. The basis of rejection appears to be best judgment of assessment

Substantive benefit under SVLDR scheme cannot be denied for technical reasons

May 4, 2023 1323 Views 0 comment Print

Bombay High court held that SVLDR scheme is a dispute resolution scheme. The substantive benefit under the scheme cannot be denied for technical reasons.

HC directed Revenue to examine aspect of limitation afresh in light of SC decision

May 3, 2023 3315 Views 0 comment Print

44 EMB Studio Private Limited Vs Union of India (Bombay High Court) Counsel for the Petitioner submitted that though it is correct that for part of the claim which has been rejected refund was sought after a period of two years, however, the period was extended by the orders passed by the Hon’ble Supreme Court […]

Rejection of GST refund application without granting opportunity of hearing is unsustainable

May 3, 2023 4389 Views 0 comment Print

Bombay High Court held that rejection of refund application without granting an opportunity of hearing is contrary to the proviso to Rule 92(3) of the CGST Act and hence rejection order is liable to be set aside.

Illegal exports of Katamine: HC denies bail to accused

May 2, 2023 945 Views 0 comment Print

There was no condition to furnish passport in order dated 15th January, 2020. He has furnished documents about business trip to Dubai. It is pertinent to note that the order granting anticipatory bail is challenged before this Court.

HC set-aside Section 148 notice as notice issued without any new tangible material

April 28, 2023 2157 Views 0 comment Print

HC held that issuance of a notice under Section 148 in absence of any new tangible material was nothing but an attempt to review earlier order of assessment passed by A.O.

Complying with provision of section 13A of Goa Public Gambling Act requires payment of license fees

April 27, 2023 1188 Views 0 comment Print

Bombay High Court held that license fee is the price or the consideration for parting with such privilege, which is exclusively owned and controlled by the State Government. Complying with provisions of section 13A of the Goa Public Gambling Act requires payment of the same.

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