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Bombay High Court Quashes GST Demand Against University for Violation of Natural Justice — Failure to Grant Personal Hearing Renders Order Illegal Under Section 74(1) of CGST Act, 2017. Circulars Mandating Personal Hearing Before Adverse Order Are Binding on Adjudicating Authority.

The University of Mumbai, established under the Bombay University Act, 1953 and later governed by the Maharashtra Public Universities Act, 2016, filed...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Non-Consideration of Reply. Failure to Consider Petitioner's Detailed Reply in Section 148A(d) Proceedings Renders Order Invalid Due to Non-Application of Mind.

The petitioner, Pierlite India Private Limited, a company incorporated under the Companies Act, 1956, engaged in manufacturing low voltage switchgear ...

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Bombay High Court Dismisses Writ Petition Challenging Judicial Immunity and IBC Proceedings as Abuse of Process. Challenge to Section 3 of Judges (Protection) Act, 1985 and Section 7 of IBC held to be frivolous and not maintainable.

The petitioner, Mrs. Manisha Nimesh Mehta, as promoter and guarantor of M/s. Perfect Infraengineers Ltd., filed a writ petition in the Bombay High Cou...

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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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Bombay High Court Allows Appeal for Enhanced Compensation in Land Acquisition Case — Market Value Fixed at ₹90 per Square Metre. Comparable Sale Deed with Escalation and Deduction for Development Charges Applied Under Section 23 of Land Acquisition Act, 1894.

The case arises from an appeal by the original applicants (legal heirs of Pandu Y. Kubal) seeking enhancement of compensation for land acquired by the...

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Bombay High Court Dismisses Petition Challenging ESI Circular for Construction Workers. Circular extending ESI Scheme to construction site workers held valid under Employees' State Insurance Act, 1948.

The petitioners, Confederation of Real Estate Developers' Association of India (CREDAI) and two real estate firms, challenged a Circular dated 31st Ju...

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Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...

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Bombay High Court Allows Revenue's Appeal on Deduction Limit Under Section 36(1)(viia) of Income Tax Act. The court held that deduction for provision for bad and doubtful debts is limited to 5% of gross total income, not total income after other deductions.

The Revenue appealed against the order of the Income Tax Appellate Tribunal which allowed a deduction of Rs.3,57,34,509 under Section 36(1)(viia) of t...