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The Hon’ble Bombay High Court in M/s Rollmet LLP & Ors examined a batch of writ petitions challenging the legality of single consolidated show-cause notices issued under Sections 73/74 of the CGST Act covering multiple financial years.
The Hon’ble Bombay High Court in the case of Modern Traders held that where a taxpayer alleges that tax was deposited during search or investigation due to coercion, the department is obligated to examine the complaint in terms of Clause 5 of the Central Government instructions dated May 25, 2022, and such payment made during investigation cannot automatically be treated as voluntary.
A writ petition was filed challenging the legality of the two seizure orders, through which the GST authorities seized approximately Rupees One Crore in cash from the premises of the Petitioner, exceeding the scope of Section 67 of the CGST Act.
The Hon’ble Bombay High Court in the case of Tuesonpower International (P.) Ltd. permitted the video recording during summon inquiry under Section 70 of the the CGST Act and also allowed the petitioner to be accompanied by an advocate at a visible but inaudible distance considering the petitioner’s cancer treatment and willingness to assist in the process and investigation.
The Hon’ble Bombay High Court in the case of Kishore Nichani held that where there is no outstanding GST liability and all government dues stand cleared, the Petitioner is entitled to restoration of GST registration, and failure to revoke cancellation of registration is contrary to Section 30 read with Rule 23 of the CGST Rules, 2017.
A recent judgment by the Bombay High Court (HC) quashing a Customs adjudication order after seized goods deteriorated during a prolonged dispute is expected to provide relief to importers, with experts saying the ruling could set a precedent for waiving demurrage and other charges when goods perish or lose value while in official custody.
The Hon’ble Bombay High Court (Nagpur Bench) in the case of A. M. Marketplaces Pvt. Ltd. held that it is mandatory to keep gap of three months between issuance of notice under sub-section 2 read with sub-section 10 of Section 73 of the CGST Act.
The Bombay High Court has granted an interim stay on a ₹57.29 crore GST demand plus penalty sought from Himesh Foods, the company that runs the Mad Over Donuts chain in India.
The Bombay High Court on Friday granted an ad-interim stay on GST demands aggregating more than ₹10,000 crore raised against 13 insurance companies in connection with co-insurance premiums and ceding commission.
The Hon’ble Bombay High Court in the case of Srei Equipment Finance Ltd. held that all claims, including statutory tax dues to the Government, which are not part of an approved insolvency resolution plan under Section 31 IBC, stand extinguished..