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The Bombay High Court has invalidated the reassessment order, which was made solely due to a change of opinion without presenting any substantial new evidence. A panel of judges, including Justice K. R. Shriram and Justice N. K. Gokhale, has noted that the petitioner had provided complete and accurate information required for the assessment process. […]
While invoking the doctrine of unjust enrichment, the Bombay High Court said to the department to refund the TDS amount deposited via taxpayer under protest. Technically, when the amount deposited via the petitioner is called ‘tax deductible at source’, what the petitioner paid was ‘an ad hoc amount, not technically a TDS amount’. Also, as […]
The Bombay High Court has invalidated the reassessment notice issued three years later without proper approval. The two-member Bench comprising of K.R. Shriram and N.K. Gokhale noted that seeking approval from the specified authority under Section 151(ii) of the Income Tax Act is a crucial requirement. Not adhering to this requirement may cause the reopening […]
The Bombay High Court has cancelled a notice of income tax asking for a reopening of the assessment on the wrong facts. The applicant, Arvind Sahdeo Gupta. The challenge seeks in the writ petition is to the notice issued via the Income Tax Officer Ward under Section 148 of the Income Tax Act, 1961. An […]
The refund of the Integrated Goods and Service Tax (IGST) amount including a subjected interest to an applicant who mistakenly filed IGST on a higher rate compared to the concessional applicable rate, Gujarat High Court ruled. The applicant, Tagros Chemicals India Pvt. Ltd., had been registered under GST as its introduction, and the case related […]
In a recent ruling, the Bombay High Court declared that CGST/MGST authorities would not have the authority to keep the sum of tax on export transactions. The two-member bench comprising Justice G.S. Kulkarni and Justice Jitendra S. Jain has instructed the state government to transact the sum to the Central Government. The petitioner needed to […]
The Bombay High Court took a case for cognizance on Monday regarding the use of coercive actions by GST authorities to collect taxes from taxpayers. The respondents argued in court that tax payments have already been paid voluntarily, and the court confirmed that the petitioner can ask for a refund if they have already paid […]
The Bombay High Court has ruled that the IGST (Integrated Goods and Services Tax) paid on zero-rated supplies will be refunded to the petitioner along with 7% interest. A two-member bench consisting of Justice G.S. Kulkarni and Justice Jitendra Jain have determined that the petitioner has the right to claim a refund for the IGST […]
GST provisional attachment order is invalid post 1 year, Bombay High Court ruled. On 21st April 2022, the communication provisionally attaching the applicant’s bank account would be made illegal and is invalid by virtue of the provisions of Section 83(2) of the CGST Act. On 19th April 2023, the extension of the provisional attachment by […]
