Bombay HC – Page 7 – OnlineTaxUpdate

Expression ‘already pending or decided’ means that it is pending on the date of filing the application seeking an advance ruling

byCA Bimal Jain24/12/202424/12/2024

The Hon’ble Bombay High Court in the case of General Motors India Private Limited disposed the writ and held that the proviso to Section 98(2) the CGST Act states that the authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of the SGST. Hence, interim application was disposed of.

customs in media

Bombay High Court dismisses revenue’s appeal in customs classification dispute

byAdmin14/12/202414/12/2024

Classification issues and the legal battles arising from them continue to haunt the Indian government. In yet another case, the Bombay High Court dismissed an appeal filed by the Commissioner of Customs (Imports) against Priya Limited under Section 130 of the Customs Act, 1962.

GST Article High Court

Pre-deposit can be waived off in certain circumstances

byCA Bimal Jain14/12/202414/12/2024

The Hon’ble Bombay High Court in the case of Lalit Kulthia & Anr. held that only in rare and deserving cases where a clear justification is made out for such interference can a waiver of pre-deposit can be granted be granted.

GST Article High Court

GST DAILY – 296

byCA Pradeep Modi26/11/202426/11/2024

HC quashes attachment of bank accounts as no material was produced to show that it was necessary to do so

GST Article

GST Levy and ITC on Advance Receipts Bombay HC upholds equal treatment

byVikash Agarwal15/11/202415/11/2024

In a significant judgment, the Hon’ble Bombay High Court upheld the GST levy on advance receipts and overturned the denial of Input Tax Credit on such advances. The court’s ruling is summarized below:

GST in Media

18% GST: HC quashes order on sanitisers

byAdmin13/11/202413/11/2024

The Bombay HC on Monday quashed the Centre’s 2020 release classifying hand sanitisers as disinfectants attracting 18% GST, noting that the issue of classification lies with the judicial and quasi-judicial adjudicatory authorities.

customs in media

‘Not every nude painting is obscene’: Bombay High Court raps customs officials

byAdmin28/10/202428/10/2024

The Bombay High Court has ordered the Customs department to release seven artworks by renowned artists FN Souza and Akbar Padamsee, previously seized for being considered “obscene material”. The court observed that “every nude painting or every painting depicting some sexual intercourse poses cannot be styled as obscene”.

GST Article High Court

Assessee should respond to the SCN and take all grounds before the authority, and if aggrieved, should avail an alternate statutory remedy of appeal

byCA Bimal Jain19/10/202419/10/2024

The Hon’ble High Court of Bombay in the case of Viswaat Chemicals Ltd. & Anr. dismissed the writ petition and held that an Assessee should respond to the Show Cause Notice and taken all grounds before the authority, and if aggrieved, should have availed the alternate statutory remedy of appeal.

Lawgics

Lawgics – Judgment No. 185

byNidhi Aggarwal18/10/202414/05/2025

Synopsis: Since the GST portal for filing Form ITC-02 was non-functional in 2017, faulting the Petitioner for not filing it electronically was unjustified. Hence, impugned order was set aside, emphasizing that procedural lapses caused by administrative failures should not be…

Income Tax in Media

Shirdi’s Saibaba Sansthan eligible for income tax exemption on anonymous donations: HC

byAdmin12/10/202412/10/2024

The Bombay high court (HC) on Tuesday held that the Shri Saibaba Sansthan Trust, which administers the famous temple at Shirdi in Maharashtra, was eligible for tax exemption on anonymous donations as it was both a religious and charitable trust.