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Landmark Rulings

Bombay High Court — GST

343 rulings

  1. Bombay High Court · 04 Jan 2024
    Bombay HC Upholds Fairness in GST Procedures, Orders Fresh SCN on Registration Cancellation

    Ahmed Enterprises vs. Union of India & Ors.

    (2024) TaxCorp(IDT) 8496 (HC-BOMBAY)

  2. Bombay High Court · 18 Dec 2023
    Bombay HC Paves Way for Taxpayer-Friendly GST Corrections

    Star Engineers (I) Pvt. Ltd. vs. UOI & Ors.

    (2023) TaxCorp(IDT) 8418 (HC-BOMBAY)

  3. Bombay High Court · 12 Dec 2023
    Bombay High Court Grants Relief to Warehouse Service Provider: Tea Blending/Packing Exempt from GST

    Nutan Warehousing Company Pvt. Ltd Vs The Commissioner Central Tax and Ors

    (2023) TaxCorp(IDT) 8387 (HC-BOMBAY)

  4. Bombay High Court · 04 Dec 2023
    HC - Bombay High Court Orders Refund of ITC to Assessee, Retains 10% for Pre-Deposit in Appeal Case.

    S Mahendrakumar Devichand vs UOI & ors

    (2023) TaxCorp(IDT) 8354 (HC-BOMBAY)

  5. Bombay High Court · 27 Nov 2023
    HC - Bombay HC Overturns Registration Cancellation for Lack of Reasons, Directs Assessee to Challenge Bank Attachment.

    Afzal Husain Saiyed vs. Pr. Commissioner of Central Tax

    (2023) TaxCorp(IDT) 8326 (HC-BOMBAY)

  6. Bombay High Court · 23 Oct 2023
    HC - Bombay High Court Quashes 'Defective' GST Registration Cancellation Notice for Lack of Reasons.

    Makersburry India Pvt. Ltd. vs. State of Maharashtra & Ors.

    (2023) TaxCorp(IDT) 8206 (HC-BOMBAY)

  7. Bombay High Court · 19 Oct 2023
    HC - Bombay HC Validates State Tax Officer's Power to Block ITC under CGST Rules.

    Ashapura Steel Metal vs UOI & ors

    (2023) TaxCorp(IDT) 8189 (HC-BOMBAY)

  8. Bombay High Court · 12 Oct 2023
    HC - Bombay High Court Grants Absolute Bail in ITC Case, Highlighting Importance of Adhering to Principles of Natural Justice.

    Neha Agrawal and Anr vs The Commissioner of CGST and Central Excise, Mumbai Central and Ors.

    (2023) TaxCorp(IDT) 8160 (HC-BOMBAY)

  9. Bombay High Court · 11 Oct 2023
    HC - Bombay HC Nullifies GST Registration Cancellation, Terms Officer's Action as 'Counter-Productive' to Revenue Collection.

    Nirakar Ramchandra Pradhan vs. Union of India & Ors.

    (2023) TaxCorp(IDT) 8155 (HC-BOMBAY)

  10. Bombay High Court · 22 Sep 2023
    HC - State Tax Officer Not Qualified to Exercise Powers of Provisional Attachment, Rules Bombay HC.

    Saket Agarwal vs. UOI

    (2023) TaxCorp(IDT) 8071 (HC-BOMBAY)

  11. Bombay High Court · 29 Aug 2023
    HC - Delhi HC Rules on Limitation for Refund Application Despite Deficiency Memo.

    National Internet Exchange of India vs UOI & ors.

    (2023) TaxCorp(IDT) 7976 (HC-BOMBAY)

  12. Bombay High Court · 29 Aug 2023
    HC - Bombay HC Rules on Jurisdiction to Reject Refund Decided in Assessee's Favor.

    Jacobs Solutions India Pvt.Ltd. Vs UOI

    (2023) TaxCorp(IDT) 7975 (HC-BOMBAY)

  13. Bombay High Court · 25 Aug 2023
    HC - Bombay HC Rules that Digital Work Sent Electronically to Foreign Recipient is Not OIDAR.

    Globolive 3D Pvt Ltd vs UOI

    (2023) TaxCorp(IDT) 7963 (HC-BOMBAY)

  14. Bombay High Court · 11 Aug 2023
    HC - Bombay HC Denies Interim Relief in ITC Investigation Case, Citing Lack of Prima Facie Grounds.

    Turnon Systems vs. UOI

    (2023) TaxCorp(IDT) 7905 (HC-BOMBAY)

  15. Bombay High Court · 04 Aug 2023
    HC - Bombay HC Rules on Non-Grant of Opportunity to Rectify Procedural Defect. The court deemed the non-grant of opportunity to cure the procedural defect contrary to natural justice principles.

    JEM Exporter vs. Union of India & Ors

    (2023) TaxCorp(IDT) 7876 (HC-BOMBAY)

  16. Bombay High Court · 03 Aug 2023
    HC - Bombay HC Disposes Writ Challenging writ challenging the constitutional validity of Section 17(5) of the Central Goods and Services Tax (CGST) Act (Blocked Credits' Constitutionality), Pending Apex Court's Decision

    RMZ Hi Tech Commercial Parks Pvt Ltd & Anr vs. Union of India & Ors.

    (2023) TaxCorp(IDT) 7871 (HC-BOMBAY)

  17. Bombay High Court · 21 Jul 2023
    HC - Bombay High Court Rules Customs Action "Ex-Facie Illegal" in Trademark Dispute.

    UPS Sales vs UOI & ors

    (2023) TaxCorp(IDT) 7819 (HC-BOMBAY)

  18. Bombay High Court · 30 Jun 2023
    Bombay High Court: Arbitrary Cancellation of CGST Registration Due to Improper Notice and Breach of Natural Justice.

    Mayel Steels Pvt. Ltd. Vs UOI

    (2023) TaxCorp(IDT) 7730 (HC-BOMBAY)

  19. Bombay High Court · 06 Jun 2023
    The provisions of Section 13(8)(b) and Section 8(2) of the IGST Act is legal, valid and constitutional.

    Dharmendra M. Jani vs UOI & ors

    (2023) TaxCorp(IDT) 7623 (HC-BOMBAY)

  20. Bombay High Court · 18 Apr 2023
    The mechanism for Section 13(8)(b) to operate is confined only to the provisions of the IGST Act.

    Dharmendra M. Jani vs. UOI

    (2023) TaxCorp(IDT) 7425 (HC-BOMBAY) · Sections 13(8)(b), 8(2)

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