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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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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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