Bombay High Court held that anticipatory bail application in alleged customs duty evasion case allowed since the applicants have demonstrated their willingness to pursue the statutory remedy of compounding the alleged offence.
Bombay High Court held that combine reading of section 56 and 54(1) of the CGST Act states that interest @9% is payable when amount is not refunded within 60 days from the date of the order passed by the First Authority.
The Bombay High Court has set aside an order by the PCIT, condoning a 24-day delay in filing Form 10B for Mirae Asset Foundation and restoring its Section 11 tax exemption.
Bombay HC declared a provisional GST bank account attachment invalid, citing Section 83(2) of CGST Act, which limits such attachments to one year.
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.
