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Applicant must first cooperate with the investigation which according to the first respondent is only for the purpose of recording his statement and to verify the books of accounts.
Kamlesh Majithia v. Assistant Commissioner of Sale Tax & anr.
(2023) TaxCorp(IDT) 7338 (HC-BOMBAY)
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By resorting to such coercive tactics and prematurely recovering the amount, Revenue has acted wholly without the authority of law and in breach of principles of natural justice.
Blue Cross Laboratories vs. UOI & Ors.
(2023) TaxCorp(IDT) 7294 (HC-BOMBAY)
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As further summons have not been issued and Revenue has issued only letters and the purpose of issuance of summons also stands fructified, no further summons are required to be issued to the Assessee for the purpose for which the earlier summons were issued.
Blue Cross Laboratories Pvt Ltd vs. Union of India
(2023) TaxCorp(IDT) 7289 (HC-BOMBAY)
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The appeal to the Appellate Tribunal can be filed within three months from the date of the communication of the order or date on which the President or State President, as the case may be, of the Appellate Tribunal enters office, whichever is later.
Rochem India Pvt. Ltd. & Ors. vs. UOI & Ors.
(2023) TaxCorp(IDT) 7260 (HC-BOMBAY)
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The time to file appeals/application to the Appellate Tribunal would be counted from the date the President or the State President enters the office.
Gulf Oil Lubricants India Ltd vs. Joint Commissioner of State Tax Appeal & Ors.
(2023) TaxCorp(IDT) 7246 (HC-BOMBAY)
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Since it is merely a matter of cancellation of registration, the question of limitation should not matter, as it cannot be said that any right has accrued to State which would rather be adversely affected by cancellation.
Rohit Enterprises vs. The Commissioner & Ors.
(2023) TaxCorp(IDT) 7228 (HC-BOMBAY)
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Once the special statute like GST has prescribed the punishment, Applicant cannot be booked u/s 409, 420, 465, 468, 471, 120-B r r/w Section 34 of the IPC.
Bal Mukund Vaishnav VS.The State of Maharashtra and anr.
(2023) TaxCorp(IDT) 7225 (HC-BOMBAY)
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If the assessee wants to demonstrates that the action taken u/s 83 is not proper in law and facts, the concerned Authority can only release the attachment as per the said provision.
Wisemax Enterprises vs UOI & Ors.
(2023) TaxCorp(IDT) 7224 (HC-BOMBAY)
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Marine paint manufactured and supplied by Assessee cannot be classified as part of the ship.
Jotun India Pvt Ltd vs UOI & ors
(2022) TaxCorp(IDT) 7043 (HC-BOMBAY)
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Assessee is directed to file a refund application along with evidence that it has reversed the entry of availment of the subject credit.
D’Decor Home Fabrics Pvt Ltd vs. Union of India
(2022) TaxCorp(IDT) 6952 (HC-BOMBAY)
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GST TRAN-1/revised GST TRAN-1 filed by units/offices will be basis the manual ISD invoices issued/to be issued by ISD of assessee subject to aggregate credit cumulatively not exceeding the ISD credit available with assessee of Rs.13 crores.
Nuvoco Vistas Corporation Ltd vs. UOI & Ors
(2022) TaxCorp(IDT) 6937 (HC-BOMBAY)
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It was always the intention of the Central Government to exempt imports of capital goods under the EPCG Scheme from payment of additional duty under Section 3 of the Customs Tariff Act.
Sanathan Textile Pvt Ltd vs. UOI &Anr.
(2022) TaxCorp(IDT) 6912 (HC-BOMBAY)
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Assessee cannot be permitted to forgo a sum of Rs. 39 lakhs, particularly when it is entitled to deemed excise credit, more so given that u/s 29 (3) of CGST Act, assessee’s liability continues even post registration cancellation.
Euro Pratik Sales Corporation vs. UOI & Ors.
(2022) TaxCorp(IDT) 6901 (HC-BOMBAY)
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UOI is directed to place on record the relevant documents resulting in Notification No. 79/2017 dated October 13, 2017 by November 14, 2022.
Sanathan Textile Pvt Ltd vs. UOI &Anr. The matter is before Division Bench comprising
(2022) TaxCorp(IDT) 6888 (HC-BOMBAY)
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Managing Director of Company shall not be exempted from appearing and shall appear before the concerned authorities as and when summoned and fully co-operate.
Suumaya Industries Ltd vs UOI & Ors
(2022) TaxCorp(IDT) 6864 (HC-BOMBAY)
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Concerned officers Perhaps do not have proper training on adjudication matters or they are not even aware about the legal provisions or need to follow principles of natural justice.
Archana Textile Corporation vs. State Of Maharashtra
(2022) TaxCorp(IDT) 6863 (HC-BOMBAY)
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Authorities must be sensitive to this fact and the impact and consequences that their orders have on the public.
Sheetal Dilip Jain vs. The State of Maharashtra & Ors.
(2022) TaxCorp(IDT) 6787 (HC-BOMBAY)
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Revenue is directed to give personal hearing to Assessee with at least 7 days advance notice.
Metal One Corporation India Pvt Ltd vs. Union of India & Ors.
(2022) TaxCorp(IDT) 6744 (HC-BOMBAY)
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A party can pay 10% of the disputed Tax either using the amount available in the Electronic Cash Ledger or the amount available in the Electronic Credit Ledger.
Oasis Reality vs UOI & ors
(2022) TaxCorp(IDT) 6739 (HC-BOMBAY)
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Orders issued under Chapter III of the rules to be authenticated by a E-signature Form GST-REG requires the signature of the officer passing the order.
Ramani Suchit Malushte Vs Union of India and Ors
(2022) TaxCorp(IDT) 6724 (HC-BOMBAY)
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