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"Bombay High Court Dismisses Writ Petitions on Tax Demands; Upholds Adjudication Process" "Reiterates statutory remedies and the necessity of factual adjudication for GST disputes."

The Bombay High Court dismissed a batch of writ petitions filed by various companies, including Oberoi Constructions Ltd., challenging tax demands and...

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"Bombay High Court Quashes Decades-Old Show Cause Notice: Justice Delayed Is Justice Denied" "Excessive delay in adjudication renders the process violative of natural justice, says the Court."

The Bombay High Court quashed a 21-year-old adjudication process initiated by a show cause notice (SCN) issued in 2003 against M/s Esjaypee Impex Pvt....

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Petitioner’s Appeal Reinstated as Dismissal Grounds Found Invalid; Directions Issued for De Novo Consideration. High Court quashes Appellate Authority's dismissal due to procedural irregularities and remands for reconsideration.

The High Court quashed the impugned order dismissing the Petitioner’s appeal due to alleged non-compliance with pre-deposit requirements and lack of...

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Interpretation of "Change in Law" in Mega Power Policy. Defining the implications of policy modifications for Mega Power Projects under competitive bidding framework.

The Supreme Court examined whether a press release from October 1, 2009, announcing modifications to the Mega Power Policy, constituted a "change in l...

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Refund Rejection Orders Quashed Due to Breach of Rule 92(3) of CGST Rules, 2017 and Violation of Natural Justice. Rejection of refund applications overturned on grounds of non-compliance with procedural rules and denial of opportunity for hearing.

The Petitioner challenged the rejection of its refund application by the department on the grounds of procedural irregularities and a breach of the Ce...

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Refund Denial Set Aside Due to Non-Compliance with Rule 92(3) of CGST Rules, 2017. Court orders reconsideration of refund applications by following procedural compliance under Rule 92(3) of CGST Rules.

The Court dealt with a petition challenging the rejection of a refund claim under CGST Rules, 2017. The petitioner argued that there was non-complianc...

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Court Directs Expeditious Processing of Bill of Entry for Re-Imported Goods Amid Delays. Petitioner's Bill of Entry for Re-Imported Medicaments to Be Processed Within Four Weeks, Monetary Claim to Be Addressed Separately.

The court addressed the petitioner's grievance regarding the delayed processing of his Bill of Entry for re-imported medicaments, which led to the exp...

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Petition Dismissed as Finance (No.2) Act of 2024 Resolves Main Issue. Petitioner Directed to Appeal; Appellate Authority to Consider Appeal on Merits in Light of 2024 Amendment.

The petition challenging the transition credit issue under Section 140(7) of the CGST Act, 2017, was rendered unnecessary due to the retrospective ame...

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High Court Rules in Favor of Petitioner on Rebate Claims for Exported Biscuits. Central Excise Exemption Does Not Apply to Exported Goods Without Retail Sale Price; Rebate of Paid Duty Granted.

The Bombay High Court ruled in favor of the petitioner, Parle Products Ltd., allowing their claim for a rebate of excise duty paid on exported biscuit...

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Petition Challenging Clause 3(ii) of Public Notice No. 55 of 2024 Dismissed by High Court. High Court clarifies Clause 3(ii) requirement for explanation of identical FOB values under the ASEAN-India Preferential Trade Agreement, upholding procedural verification for customs compliance.

The High Court dismissed the Petition challenging Clause 3(ii) of Public Notice No. 55/2024, dated June 24, 2024, and affirmed that requiring importer...