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Bombay High Court

Section 245 adjustments must adhere to principles of natural justice: Bombay hC

March 26, 2025 957 Views 0 comment Print

Bombay High Court sets aside IT refund adjustments for Sulzer Pumps, citing lack of proper notice under Section 245 of the Income Tax Act.

Income Tax Penalty Not Automatic even if Assessee not contested Additions: Bombay HC

March 24, 2025 978 Views 0 comment Print

Bombay High Court remands Hicons Developers case to tribunal, citing breach of natural justice. Payment required for rehearing.

Absence of Relevant Category: GST Refund can Be Filed Under Other Category – Bombay HC

March 24, 2025 756 Views 0 comment Print

Bombay High Court sets aside GST refund orders against Vodafone Idea, directing re-adjudication and permitting alternative refund filing on the GSTN portal.

Bombay HC Grants Interim Stay on GST Order in ENA Case

March 24, 2025 1281 Views 0 comment Print

Bombay HC stays GST demand of ₹71.23 crore against Grainotch Industries Ltd over ENA taxability, citing prima facie merits and natural justice concerns.

Section 245 Income Tax refund adjustments must adhere to principles of natural justice

March 20, 2025 1653 Views 0 comment Print

Bombay HC quashed Trent Ltd.’s tax refund adjustment under Section 245 of the IT Act, citing a violation of natural justice. Revenue directed to review objections.

Passport Retention Deemed Indirect Impounding, Jurisdiction Lies with Passport Authority: Bombay HC

March 20, 2025 1179 Views 0 comment Print

Bombay High Court removes a bail condition restricting overseas travel, ruling that passport retention violated the Passports Act, 1967.

GST: Provisional Attachment of Demat Accounts Without Opportunity Unjustified – Madras HC

March 19, 2025 1176 Views 0 comment Print

Bombay High Court rules against freezing a former director’s Demat accounts over GST dues, citing non-compliance with natural justice. Read the full case summary.

GST SCN Challenged for Ignoring Pre-Consultation Reply; Adjudication Allowed with Interim Relief

March 19, 2025 1479 Views 0 comment Print

Bombay High Court allows adjudication of GST show cause notice but restrains passing of the final order pending resolution of procedural challenge by FSM Education Pvt Ltd.

Bombay HC: Unexplained Bank Credits Taxable under Sec 68, Orders Probe into Accommodation Entry Racket

March 18, 2025 3354 Views 0 comment Print

Bombay HC rules unexplained bank credits are taxable under Sec 68. Orders probe into accommodation entry racket by Buniyad Chemicals.

Writ dismissed as alternate and efficacious remedy available: Bombay HC

March 17, 2025 765 Views 0 comment Print

Bombay High Court held that exercising extraordinary jurisdiction under Article 226 of the Constitution of India not justified as alternate and efficacious remedy already available with the petitioner. Hence, writ petition dismissed.

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