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CBIC is directed to issue a clarification, keeping in mind the problems faced by various parties, after due deliberation, in relation to the distribution of ISD credit preferably within 21 days from the date this Order is uploaded, keeping in mind the approach adopted by the Hon’ble SC.
Unichem Laboratories Limited vs Union of India & Ors.
(2022) TaxCorp(IDT) 6634 (HC-BOMBAY)
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Relationship between the FTO and the subscriber is on principal to principal basis and not on principal and agent basis and there is no evidence to substantiate that the FTO has authorised its subscriber to be its representative.
Vodafone Idea Limited Vs The Union of India and ANR
(2022) TaxCorp(IDT) 6492 (HC-BOMBAY)
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Liberty is granted to assessee to file individual tax credit in GSTR-3B Forms for the month of January 2022 to be filed in the month of February, 2022.
Chep India Pvt Ltd. vs. Union of India & Ors.
(2022) TaxCorp(IDT) 6450 (HC-BOMBAY)
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Assessee is granted liberty to represent before tax authorities seeking transfer of the entire amount to an FD account in a Nationalized Bank so that interest may be earned.
Bytedance (India) Technology Pvt. Ltd. vs. The Union of India and Others
(2022) TaxCorp(IDT) 6392 (HC-BOMBAY)
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Pending proceedings should be relatable to the taxable person because it is the property of the taxable person which is sought to be provisionally attached.
Praful Nanji Satra vs. State of Maharashtra & Ors.
(2022) TaxCorp(IDT) 6389 (HC-BOMBAY)
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As far as indirect taxes are concerned, an assessee can enter into a contract to shift its liability on the other party.
Angerlehner Structural and Civil Engineering Company vs Municipal Corporation of Greater Bombay
(2022) TaxCorp(IDT) 6377 (HC-BOMBAY)
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Service Tax is a value added tax which in turn is destination-based consumption tax in the sense that it taxes non-commercial activities and is not a charge on the business, but on the customer, then, it is leviable only on services provided within the country.
Jar Productions Private Limited vs. The Union of India & Ors.
(2022) TaxCorp(IDT) 6363 (HC-BOMBAY)
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The provisions of section 140 and 117 are directory and not mandatory.
Ambica Fertilizers vs The Union of India
(2022) TaxCorp(IDT) 6129 (HC-BOMBAY)
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Assessee’s application for refund was rejected twice on the ground of deficiencies and third application dated October 14, 2020, was rejected as time-barred and appeal against the same was dismissed by Appellate Authority.
Interproductee Virtual Labs Pvt. Ltd. vs. Union of India & Ors.
(2022) TaxCorp(IDT) 5999 (HC-BOMBAY)
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Revenue is directed to grant an opportunity of being heard to the Assessee before passing the final order and shall withdraw the provisional attachment order in Form GST DRC-23 if the bank accounts of the Assessee were no longer liable for attachment, and if not satisfied, may reject such objection.
Originative Trading Pvt. Ltd. vs. Union of India & Ors.
(2022) TaxCorp(IDT) 5968 (HC-BOMBAY)
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Revenue is directed to issue norms as to how many times, such summons can be issued against the parties and for what purpose.
Shalaka Infra-Tech India Pvt. Ltd. & Anr. vs. The Union of India & Ors.
(2022) TaxCorp(IDT) 5933 (HC-BOMBAY)
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If representation is allowed, the Revenue shall permit the assessee to carry out rectification in the relevant GST number within 1 week and if not, assessee would be at liberty to file appropriate proceedings.
Mahle Anand Termal Systems Pvt. Ltd. Vs. Union of India & Ors.
(2022) TaxCorp(IDT) 5932 (HC-BOMBAY)
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Revenue is directed to decide the application of refund within 8 weeks, and if the application for refund filed by the Assessee is allowed, Revenue shall release the amount of refund to the Assessee within two weeks from the date of passing of such Order.
C.P. Ravindranath Menon & Anr. vs. Union of India & Ors.
(2022) TaxCorp(IDT) 5928 (HC-BOMBAY)
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Rule 86-A has been adequately framed by the rule making authority so as to take care of any possible misuse of the power.
Dee Vee Projects Ltd. Vs. The Government of Maharashtra & Ors
(2022) TaxCorp(IDT) 5886 (HC-BOMBAY)
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Issuance of summons is a last resort and are not issued in a casual manner. There are no allegations made by the Respondents alleging non-cooperation on the part of the Petitioner.
FSM Education Pvt. Ltd. vs. UOI
(2022) TaxCorp(IDT) 5870 (HC-BOMBAY)
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In our view the Assistant Commissioner could not have refused to comply with the Order passed by the Commissioner (Appeals-II).
Globus Petroadditions Pvt. Ltd. vs. UOI & Ors.
(2022) TaxCorp(IDT) 5868 (HC-BOMBAY)
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Once final assessment order is passed provisional attachment must cease to subsist.
Fine Exime Pvt. Ltd. vs. UOI & Ors.
(2022) TaxCorp(IDT) 5859 (HC-BOMBAY)
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If the application for re-credit is allowed, the amount shall be re-credited to ECL within 1 week of order passing date and in case if adverse order, then petitioner is being granted liberty to file appropriate proceedings in accordance with law.
Serum Institute of India Private Limited vs Union of India
(2022) TaxCorp(IDT) 5854 (HC-BOMBAY)
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Revenue is directed to pass a reasoned order after giving an opportunity of being heard to the Petitioner in compliance with the provisions of Rule 92(3) of the CGST Rules, 2017.
Colgate Global Business Services Pvt Ltd vs. UOI & Ors.
(2022) TaxCorp(IDT) 5825 (HC-BOMBAY)
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Since the period of limitation for filing the third refund application fell between the said period 15th March 2020 and 2nd October 2021, the said period stood excluded.
Saiher Supply Chain Consulting Pvt. Ltd. vs. UOI & Anr.
(2022) TaxCorp(IDT) 5775 (HC-BOMBAY)
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