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Bombay High Court Allows IGST Refund to Exporter Despite Initial Error in GST Return. Inadvertent Mistake in Invoice Number and Port Code in GSTR-1 Does Not Bar Refund of IGST on Zero-Rated Supply Under Section 16(3) of IGST Act, 2017.

The petitioner, Sunlight Cable Industries, exported insulated cables to M/s. Khin Maung Tum & Brothers Co. Ltd., Myanmar, and paid Integrated Goods an...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reasonable Belief and Change of Opinion. Reassessment Beyond Four Years Invalid Without Proof of Failure to Disclose Material Facts.

The petitioner, Vedanta Limited (formerly Sterlite Opportunities and Ventures Limited), challenged a notice dated 28 March 2008 issued under Section 1...

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Bombay High Court Dismisses Petition Challenging Cancellation of Excise Licenses for Stock Discrepancy and Rule Violations. Petitioner Failed to Maintain Proper Records and Appointed Manager Without Intimation, Violating Goa, Daman and Diu Excise Duty Rules, 1964.

The Petitioner, Manjuben Mukesh Tandel, proprietor of Infinity Traders, held two excise licenses for wholesale sale of Indian Made Foreign Liquor (IMF...

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Bombay High Court Dismisses Petition Challenging Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Petitioner Failed to Show That No Income Escaped Assessment.

The petitioner, Darshana Anand Damle, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging a ...

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Bombay High Court Dismisses Second Review Petition in Service Matter — No Error Apparent on Record. Second review petition not maintainable as it seeks re-agitation of issues already decided, and no grounds under Order 47 Rule 1 CPC exist.

The petitioner, Anand Prabhakar Joshi, a former employee of the Bank of Maharashtra, filed a second review petition before the Bombay High Court seeki...