GST DAILY – 487 : Dismissal of appeal solely for missing board resolution without verification opportunity was not justified: HC
THE HON’BKE BOMBAY HIGH COURT IN THE CASE OF Sabre Travel Network (India) Pvt. Ltd. V/s Union of India
Tag: Bombay HC
GST DAILY – 479 : Interim relief granted as validity of notifications extending assessment order deadline is under challenge: HC
THE HON’BLE BOMBAY HIGH COURT IN THE CASE OF Roma Builders Pvt.Ltd. V/s State of Maharashtra , decided on 26-2-2025
GST DAILY – 442 : Notice issued to revenue officer for contempt due to arresting assessee without waiting for compliance of summons : HC
THE HON’BLE BOMBAY HIGH COURT IN THE CASE OF
Bombay HC: Sale Of ‘Crocin’ Trademark To UK Company Is An Export, Not Liable To Maharashtra Sales Tax
In a major decision impacting cross-border intellectual property deals, the Bombay High Court has ruled that the sale of the famous pain-relief brand ‘Crocin’ to a UK company amounts to an export and is therefore not liable to Maharashtra sales tax.
GST DAILY – 414 : Order to be set aside as SCN was served to incorrect address thereby violating the principles of natural justice: HC
THE HON’BLE BOMBAY HIGH COURT IN THE CASE OF Champions Steel Industries Pvt. Ltd. V/s Union of India, decided on 16-12-2024
GST DAILY – 386 : HC set aside press release as it cannot alter product classification which is the function of a judicial or quasi-judicial authority: HC
HC set aside press release as it cannot alter product classification which is the function of a judicial or quasi-judicial authority: HC
Revenue cannot consolidate multiple financial years in a single Show Cause Notice; such clubbing is without jurisdiction and constitutes a judicial overreach
The Hon’ble Bombay High Court in the case of Milroc Good Earth Developers v. Union of India & Ors. [Writ Petition No.2203 of 2025, order dated October 09, 2025] held that the Revenue’s act of consolidating various financial years into a single Show Cause Notice for GST demand and recovery of ineligible Input Tax Credit is without jurisdiction, amounting to judicial overreach, and therefore such demand notices are liable to be quashed.
Doctrine of Proportionality applied to restore GST Registration on the condition of the Taxpayer making complete payment
The Hon’ble Bombay High Court in the case of Azaria Corp LLP v. The Deputy Commissioner of State Tax [Writ Petition No. 443 of 2025, order dated September 20, 2025] held that permanent cancellation of GST registration for procedural lapses, such as failure to file returns or timely pay dues, is disproportionate if the taxpayer has subsequently paid all outstanding amounts including dues, interest, and late fees, and made additional CSR contribution as directed by the Court.
Blocking of Electronic Credit Ledger under Rule 86A Requires Recorded Reasons and Timely Post-Decisional Hearing
The Hon’ble Bombay High Court in the case of Rithwik Projects Private Limited v. Union of India & Ors. [Writ Petition No. 12116 of 2025, order dated October 01, 2025] held that blocking the credit ledger account under Rule 86A of the CGST Rules without providing a timely post-decisional hearing violates principles of natural justice, and such orders must be set aside if statutory conditions are not followed.
Issuance of pre-show cause consultation is mandatory before issuing show cause notices above ₹50 lakhs
The Hon’ble Bombay High Court in the case of Rochem Separation Systems India Pvt. Ltd. v. Union of India & Ors. [W.P. No. 822 of 2021, order dated September 23, 2025] held that pre-show cause consultation (as mandated for service tax demands over ₹50 lakhs by CBIC’s Master Circular No. 1053/02/2017-CS dated March 10, 2017 and CBIC’s Circular No. 1076/02/2020-Cx dated November 19, 2020 is compulsory for the department and binding. Show cause notices issued without this mandatory pre-consultation are liable to be quashed, though revenue may issue fresh notices after due process, and the limitation period is to be excluded for the duration of court proceedings and consultation.