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Tag: Bombay HC

GST ArticleHigh Court

Provisional attachment of bank account is to be lifted up after one year

byCA Bimal Jain08/07/202308/07/2023

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.

GST ArticleHigh Court

GST refund application is valid even for the period prior to issuance of refund policy for unregistered persons

byCA Bimal Jain02/07/202302/07/2023

The Hon’ble Bombay High Court in C.P. Rabindranath Menon v. Deputy Commissioner of State Tax held that the Petitioner should be given opportunity for reconsidering their claim for refund and restored the refund application before the Deputy Commissioner of State Tax for decision. 

GST ArticleHigh Court

Section 13(8)(b) and Section 8(2) of the IGST Act are constitutionally valid but cannot levy tax under CGST and MGST Acts

byCA Bimal Jain14/06/202314/06/2023

The Hon’ble Bombay High Court in Dharmendra M. Jani v. Union of India [Writ Petition No. 2031 of 2018 dated June 06, 2023] held that the provisions of Section 13(8)(b) and Section 8(2) of the Integrated Goods and Services Tax…

GST ArticleHigh Court

Revenue Department to incorporate measures to reduce litigations arisen due to the non-constitution of the GST Tribunal

byCA Bimal Jain02/03/202302/03/2023

The Hon’ble Bombay High Court in Gulf Oil Lubricants India Ltd. v. Joint Commissioner of State Tax & Ors. [Writ Petition No. 3097 of 2022 dated February 8, 2023] has directed the Revenue Department to incorporate measures to reduce the…

GST ArticleHigh Court

Mere change of opinion does not provide jurisdiction for re-opening of assessment

byCA Bimal Jain27/02/202327/02/2023

The Hon’ble Bombay High Court in Survival Technologies Pvt. Ltd. v. the Deputy Commissioner of Income Tax [Writ Petition No. 3035 of 2022 dated February 20, 2023] has set aside the notice issued under Section 148 of the Income Tax…

GST ArticleHigh Court

Notice issued without sufficient reasons to initiate reassessment is not sustainable

byCA Bimal Jain24/02/202324/02/2023

The Hon’ble Bombay High Court in B.U. Bhandari Autolines Pvt. Ltd. v. The Assistant Commissioner of Income Tax, And Ors. [Writ Petition No. 5059 of 2022 dated February 10, 2023] has quashed the notice under Section 148 of the Income…

GST ArticleHigh Court

Mere ‘reason to believe’ do not satisfy the condition for re-opening of the assessment

byCA Bimal Jain22/02/202322/02/2023

The Hon’ble Bombay High Court in Punia Capital Pvt. Ltd. v. the Assistant Commissioner of Income Tax and Ors. [Writ Petition No.1091 of 2022 dated February 15, 2023] quashed the notice and the consequential order of the Revenue Department for…

GST ArticleHigh Court

GST provisions cannot be interpreted to deny the right to trade and commerce to any citizen

byCA Bimal Jain21/02/202321/02/2023

The Hon’ble Bombay High Court in Rohit Enterprises v. the Commissioner and Ors. [Writ Petition No. 11833 of 2022 dated February 16, 2023] has quashed and set aside the Notice issued under Section 29(2) of the Central Goods and Services…

GST ArticleHigh Court

Mere change of opinion cannot be a ground for the re-opening of assessment

byAdmin21/02/202321/02/2023

The Hon’ble Bombay High Court in Konark Life Spaces v. Assistant Commissioner of Income -Tax and Ors. [Writ Petition No. 2840 of 2022 dated February 10,2023] has set aside the notice issued under Section 148 of the Income Tax Act,…

GST ArticleHigh Court

Notice issued to non-existent company after its amalgamation is not valid under Income Tax

byCA Bimal Jain16/02/202316/02/2023

The Hon’ble Bombay High Court in CLSA India Private Limited v. the Deputy Commissioner of Income-Tax [Writ Petition No. 2462 of 2022 dated February 10, 2023] has set aside the notice under Section 148 of the Income Tax Act, 1961…

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