Bombay High Court rejects writ petition challenging GST demand, citing availability of statutory appeal. Court emphasizes utilizing prescribed remedies in fiscal matters.
Bombay High Court rules that services by an Indian subsidiary to its foreign holding company qualify as “export of service” under the IGST Act, enabling Input Tax Credit refunds. The judgment clarifies “distinct person” and “agency” definitions.
Bombay High Court dismissed income tax appeals by the CIT against Agastmuni Construction, citing CBDT Circular No. 17/2019’s monetary limits.
Bombay High Court grants interim stay on GST levy for assignment of MIDC leasehold rights, aligning with a recent Gujarat High Court precedent.
Bombay High Court quashes tax re-assessment notice and order against a dissolved company, citing a non-existent entity cannot be assessed. Cites Supreme Court rulings.
Bombay High Court sets aside assessment order due to natural justice breach order passed prematurely without considering taxpayer’s timely reply. Officer faces perjury inquiry.
Bombay High Court held that in compulsory purchase order declaration of abrogation was not barred by virtue of section 269-UH and/ or section 293 of the Income Tax Act. Accordingly, order passed by Single Judge not sustainable.
The present petition is filed assailing the Communication dated 03 February 2014 issued by the Respondent No. 3 rejecting the Petitioner’s Application dated 15 December 2011 for seeking amendments of the earlier granted approval dated 17.11.2006.
Bombay High Court quashes GST provisional attachment of Shubh Corporation’s bank account, citing lack of determined tax liability and absence of material for the Commissioner’s opinion, emphasizing strict adherence to Section 83.
The Bombay High Court dismissed Revenue’s appeal against Everest Kanto Cylinder Ltd., citing prior judgments on identical transfer pricing issues.