HC slams Customs for blocking re-test, orders fresh check of seized cashews
The Bombay High Court last week came down heavily on Customs officials for blocking a facility that the court said was clearly meant to help businesses.
Tag: Bombay HC
Bombay HC rules no GST on JDA projects post-conveyance, offering relief to real estate developers
The Bombay High Court’s Goa bench has ruled that Goods and Services Tax (GST) is not applicable on construction services under a Joint Development Agreement (JDA) once the developer becomes the property owner through conveyance.
GST DAILY – 352 : HC set-asides order of provisional attachment as no reason was mentioned for forming opinion to protect interest of revenue
THE HON’BLE BOMBAY HIGH COURT IN THE CASE OF Elitecon International Ltd. V/s Union of India Writ Petition No. 4934 of 2024, decided on 5-9-2024
GST DAILY – 320 : HC permits manual rectification of taxpayer’s GST returns; rejects revenue’s denial as there is no revenue loss
THE BOMBAY HIGH COURT IN THE CASE OF Aberdare Technologies Pvt. Ltd. V/s Central Board of Indirect Taxes and Customs W.P. No. 7912 of 2024, decided on 29-7-2024
Bombay HC directs deletion of GST registration obtained using impersonated Aadhaar and PAN
The Hon’ble Bombay High Court in Vilas Prabhakar Lad held that GST authorities must delete the Aadhaar and PAN linked to the Petitioner’s name from the portal as the registration was fraudulently obtained and expressed deep displeasure at the systemic failure across statutory authorities to act upon clear evidence of impersonation and fraud.
Bombay HC requests GST Council, GSTN to enable cross-State ITC transfers in mergers
Bombay High Court has urged the GST Council and the GST Network (GSTN) to provide for a regular mechanism for transfer of unutilised Input Tax Credit (ITC) from the electronic credit ledger of a transferor Company to a transferee Company located in another state after merger or amalgamation.
Transfer of unutilized Input Tax Credit (ITC) is permitted from a Transferor company in one state to a Transferee company in another
Hon’ble Bombay High Court (Goa Bench) in M/s. Umicore Autocat India Pvt Ltd ruled in favour of the petitioner allowing the transfer of untilised input tax credit of a Transferor company in one state to Transferee in another state.
Bombay HC quashes recovery notice issued to a Bank holding that the notice must be issued to the Petitioner & an opportunity must be given to rebut the presumption of liability
The Hon’ble Bombay High Court in the case of M/s. Galaxy International held that notice under Section 79(1)(c) of the CGST Act ought to be issued to the Petitioner instead of the Bank in so far as the Petitioner must be allowed an opportunity of proving to the satisfaction of the proper officer that no amount was due and payable by the Petitioner to a person in default.
Marginal Delay in Filing of Appeal condoned by HC where delay occurred due to late communication of Order
The Hon’ble Bombay High Court in the case of M/s. Reliance Securities Ltd. set aside the Order-in-Appeal on the ground that the alleged delay of four days was reasonable on account of late communication of the Order and noted that the appeal could be filed within an extended time period under Section 107(4) of the CGST Act.
High Court granted interim stay on adjudication order involving levy of GST on transfer of leasehold rights
The Hon’ble High Court of Bombay in the case of Tokheim India (P.) Ltd. wherein the Assessee had challenged the adjudication on the ground that GST was not leviable on the assignment of leasehold rights and buildings to a third party.