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Bombay High Court

HC took strong view against Carelessness by AO in Assessment

October 16, 2021 11313 Views 0 comment Print

HC has held that an assessment order passed by the Assessing Officer (AO) should necessarily be made with sound consideration and application of mind, and any absence thereof shall make the order liable to be set aside and would warrant imposition of substantial costs on such AO.

Provisional attachment of Bank Accounts – lack of application of mind

October 11, 2021 1305 Views 0 comment Print

Monopoly Innovations Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) 1. The petitioner is a private limited company duly registered under the provisions of the Companies Act, 1956. It is a registered unit under the Micro, Small and Medium Enterprise Development Act, 2006 and, inter alia, engaged in the business of production […]

MVAT Refund: HC dismisses writ for unreasonable delay in moving the same

October 10, 2021 1698 Views 0 comment Print

E-Land Apparels Ltd. Vs State of Maharashtra (Bombay High Court) Their Lordships thus held that as a general rule that if there has been unreasonable delay the court ought not ordinarily to lend its aid to a party by the extraordinary remedy of mandamus. Their Lordships then considered the following submission made by learned counsel […]

HC Quashes rules barring lawyers with experience of 10-20 years from serving at consumer commissions

October 2, 2021 1092 Views 0 comment Print

Rules 3(2)(b) and 4(2)(c) of the Rules of 2020 prescribing a minimum experience of not less than 20 years for appointment of President and Members of State Commission and experience of not less than 15 years for appointment of Presidents and Members of District Commission, are unconstitutional and violative of Article 14 of the Constitution of India.

HC quashes Faceless Assessment order for not furnishing Mandatory draft assessment order to Assessee

September 28, 2021 5493 Views 0 comment Print

Chander Arjandas Manwani Vs National Faceless Assessment Centre & ors. (Bombay High Court) In our view, as noted earlier no draft assessment order has been issued at all let alone on 1st February, 2021. The notice dated 1st February, 2021, as stated earlier, is seeking further documentary evidences and those evidences sought are for the […]

Deficiency in the GST portal has to be covered up manually and can’t be a excuse for not amending BOE

September 27, 2021 1389 Views 0 comment Print

Sinochem India Company Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) In Sinochem India Company Pvt. Ltd. v. Union of India & Ors. [Writ Petition (L) No. 13894 of 2021] and in Hindustan Unilever Ltd. v. The Union of India & Ors, [Writ Petition (L) No. 8163 of 2021] involve a common […]

Writ Jurisdiction Under Article 226 Cannot Be Invoked If Petitioner Suppressed Material Facts: Bombay HC

September 27, 2021 3417 Views 0 comment Print

Sai Agencies Vs State of Maharashtra (Bombay High Court) Principles of law interpreted in the Reported Judgment of Sai Agencies Versus State of Maharashtra & Ors. (Writ Petition No. 2067 of 2021) 1. That the Courts shall not ordinarily test the opinion of the experts unless their decision is totally arbitrary or unreasonable. The Courts […]

Bombay High Court allowed Manual Filing of TRANS-1 FORM

September 16, 2021 2142 Views 2 comments Print

Para 13 We permit the petitioner to tender the revised form GST TRAN-1, online as well as by tendering a copy manually to respondent No.4 within two (2) weeks’ time. We are permitting the petitioner to submit the revised form manually.

HC directs Advance ruling authorities to answer specific questions asked by Appellant

September 13, 2021 780 Views 0 comment Print

Kasturba Health Society Vs Union of India (Bombay High Court) On going through the impugned orders challenged here, we find that these orders do not answer the basic question raised by the petitioner-society. The question raised by the petitioner-society was as to whether or not, the petitioner-society, on its own strength and in its own […]

No TDS deductible by Builder on Refundable Amount paid to Home-Buyers: Bombay HC

September 8, 2021 5487 Views 0 comment Print

Sainath Rajkumar Sarode And Others Vs State of Maharashtra And Others (Bombay High Court) Sainath Rajkumar Sarode (Petitioner) has been filed seeking directions for the recovery of arrears due to the Petitioners under a Recovery Warrant dated October 15, 2018 passed by the Maharashtra Real Estate Regulatory Authority against Respondent Nos. 4 to 7. In […]

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