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.
Bombay High Court addresses potential contempt of court in the arrest of Mishal J Shah by state tax officials. Key developments and next steps detailed.
Bombay HC ruled GST authorities can’t be blamed for no GST RFD 03 if SCN issued but restored the refund application, imposing ₹2L cost for non-compliance.
Bombay HC examines Section 87A rebate issues due to ITR software changes post-July 2024, affecting taxpayers’ rights. Interim relief granted; final hearing on Jan 2025.
Bombay High Court upheld the petitioner’s claim that the director’s statement quantifies tax dues, making them eligible for the SVLDRS scheme.
