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Rejection of SVLDRS Application Quashed: High Court Orders Re-calculation and Acceptance of Declaration. Bombay High Court sets aside the rejection of SVLDR Scheme application, emphasizing eligibility and recalibration of duty liability.

Nature of Petition (Para 3): Petition under Article 226 of the Constitution challenging rejection of SVLDR Scheme declarations due to alleged non-qua...

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GST Audit Permissible for Period When Registration Was Active, Even If Cancelled Later. "Registered or Deregistered, Compliance Obligation Under SGST Act Persists."

Acts and Sections Discussed: Maharashtra Goods and Services Tax Act, 2017 (SGST Act) Section 2(13) - Definition of "audit." Section 2(94) - Def...

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Bombay High Court Dismisses Apollo Tyres' Writ Petition Against GST Show Cause Notice. The Court emphasizes the need to exhaust statutory remedies before invoking writ jurisdiction under Article 226.

1. Background of the Case Petitioner: Apollo Tyres Limited. Respondents: Union of India and GST authorities. Issue: Challenge to a show cause not...

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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

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Exporter Entitled to Interest on Delayed IGST Refund Despite Red-Flagging. Red-Flagging Cannot Deny Timely Interest Under Section 56 of CGST Act.

Para 1-2: Rule Made Returnable Immediately:The court made the rule returnable immediately with consent from all parties. Relief Sought:The petitio...

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GST Classification Dispute Resolved: Press Release Quashed. "Ensuring impartiality in tax adjudication by upholding judicial independence."

The Bombay High Court addressed a dispute concerning the classification of alcohol-based hand sanitizers under the GST regime. The petition by Schulke...

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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....