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"Bombay High Court Restores Appeal Rejected for Procedural Inadvertence" "Justice Prevails Over Procedural Errors: Appellate Authority Directed to Hear Appeal on Merits"

1. Procedural Background (Para 3): The petitioner filed an appeal before the appellate authority challenging the order dated 25 April 2022. While ...

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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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"Bombay High Court Declines Writ Jurisdiction; Relegates Petitioner to Statutory Appeal Remedy" "Exhaustion of alternate remedies reaffirmed; liberty to appeal within four weeks granted."

Acts and Sections Discussed: Maharashtra Goods and Services Tax Act, 2017 Principles of Natural Justice Judicial Precedents on Alternate Remedy (...

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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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COVID-19 Impact on Advance Tax Compliance: Relief Granted by Remanding Interest Waiver Application. Pandemic-induced financial constraints considered valid grounds for reassessment of interest waiver under Section 234C of the Income Tax Act.

The Bombay High Court quashed an order rejecting an application for waiver of interest under Section 234C of the Income Tax Act and remanded the matt...

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Nagari Niwara Parishad vs. Municipal Corporation of Greater Mumbai: Property Tax Adjustment and Legal Complexities "Examining the interplay of rateable value, property tax adjustments, and legal obligations under the MMC Act."

This judgment addresses the appeals filed by Nagari Niwara Parishad, a public charitable trust, against the Municipal Corporation of Greater Mumbai (M...

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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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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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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...