Tag: Bombay HC
Appellate Authority should provide sufficient reasons for not considering Appeals filed after the limitation period
The Hon’ble Bombay High Court in the case of M/s. IMS Ship Management Private Ltd. v. State of Maharashtra [Writ Petition (L) No. 3121 of 2023 dated October 17, 2023] disposed of the writ petition by quashing and setting aside…
State Tax Officer does not have jurisdiction to issue notice for ‘Provisional attachment’ under Section 83 of MGST Act
The Hon’ble Bombay High Court in Saket Agarwal v. Union of India held that, the State Tax Officer does not have any jurisdiction to issue notice/communication under Section 83 of the MGST Act.
Refund application cannot be rejected without giving a proper opportunity
The Hon’ble Bombay High Court in the matter of M/s. Wallem Shipmanagement (India) Pvt. Ltd. v. The Union of India & Ors set aside the order of Adjudicating Authority of not granting refund and held that the assessee should have given time to file reply since the notice was issued during the pandemic period.
Refund of IGST cannot be withheld on mere suspicion that Assessee has availed duty drawback
The Hon’ble Bombay High Court in Sunlight Cable Industries v. Commissioner of Customs quashed the order of the Revenue of not refunding Integrated GST pertaining to export sales and held that the order of Revenue does not have any factual backing that assessee has tried to avail double benefit by availing duty drawback and IGST refund.
Appeal to GST tribunal can be made within three months from the date of constitution of Appellate Tribunal
The Hon’ble Bombay High Court in M/s Essar Steel Suppliers v. Union of India & Ors. held that the appeal to tribunal can be made within three months from the date of constitution of the Appellate Tribunal.
Presence of Advocates allowed during interrogation – HC
The Hon’ble Bombay High Court in Shri Prakash Kumar Rameshbhai Patel v. State of Maharashtra held that, the Petitioner’s Advocate can remain present during the recording of the Petitioner’s statement at a visible distance but not audible distance.
Provisional attachment of bank account is to be lifted up after one year
The Hon’ble Bombay High Court in Bharat Parihar v. State of Maharashtra Thr. PP Office and Ors. set aside the provisional attachment order and held that the provisional attachment order is not valid after one year.