Bombay High Court quashes FIR against Edunetwork Pvt Ltd over unpaid EPF dues, ruling that due inquiry was not conducted under EPF Act.
Bombay HC quashes GST order against a wound-up company, citing procedural lapses, lack of reasoning, and violation of natural justice. Case remanded for reconsideration.
Bombay High Court held that Tribunal cannot review order based on subsequent decision of Supreme Court and Tribunal has no power to condone delay in filing miscellaneous application.
Bombay High Court held that reopening of assessment u/s. 147 in absence of any fresh material, based on material already available during assessment proceedings, tantamount to mere change of opinion and the same is not permissible in law.
Bombay HC quashed a customs notice issued after 26 years for non-submission of Export Obligation Certificate, citing unreasonable delay under the Customs Act.
Bombay HC directs SVLDRS-4 issuance to Cradle Runways Pvt. Ltd. despite a one-day payment delay under the SVLDR Scheme, citing technical reasons and procedural fairness.
Held that there was substantive correspondence between the petitioner and the Assessing Officer on all materials and subject matter of reopening and all such materials had formed part of the disclosure by the petitioner.
In this regard, the petitioner was guided by Central Board of Direct Taxes (“ CBDT” for short) Circular No. 7 of 2018, dated 20 December 2018 for the A.Y. 2016-2017 issued under Section 119(2)(b) of the IT Act.
Bombay High Court sets aside refund rejection due to lack of hearing, citing Rule 92(3) of CGST Rules and principles of natural justice. Case remanded for review.
Held that in our view, two authorities have examined the facts and have given a finding of fact that the same Cenvat Credit was wrongly availed and passed on to the customer, and this has not been rebutted.
