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Bombay High Court Allows Writ Petitions Challenging Income Tax Reassessment Notices for Lack of Proper Sanction. Reassessment notices under Section 148 of the Income Tax Act, 1961 quashed as the approval under Section 151 was granted without proper application of mind by the specified authority.

The petitioner, Altisource Business Solutions India Pvt Ltd, filed three writ petitions challenging reassessment notices issued under Section 148 of t...

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Bombay High Court Quashes Refund Rejection Orders for Violation of Natural Justice in CGST Refund Proceedings. Personal Hearing Must Be After Reply Filed Under Rule 92(3) of CGST Rules, 2017.

The petitioner, Credit Agricole CIB Services Private Limited, filed a writ petition challenging refund rejection orders uploaded on the department's w...

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Bombay High Court Allows Refund Claim Despite Non-Electronic Filing in GST Case — Circular Cannot Override Statutory Provisions. Refund application filed manually under Section 54 of CGST Act, 2017 held valid as Circular No. 125/44/2019-GST requiring electronic filing is directory, not mandatory.

The petitioners, C.P. Ravindranath Menon and Sindhu Ravindranath Menon, filed a writ petition under Article 226 of the Constitution of India before th...

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Bombay High Court Strikes Down Rule 90(3) of CGST Rules as Ultra Vires in Refund Re-Application Case. Rule 90(3) requiring fresh refund application within two years of relevant date held inconsistent with Section 54 of CGST Act, 2017.

The petitioner, Saiher Supply Chain Consulting Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging the constit...

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Bombay High Court Allows Writ Petitions Challenging Service Tax Demand on Construction of Port Services. Services by way of construction of original works pertaining to a port are exempt from service tax under Notification No.25/2012-ST dated 20.06.2012, Entry No.14.

The petitioners, JSW Dharmatar Port Pvt. Ltd. and JSW Jaigarh Port Ltd., are companies engaged in developing and operating ports. In the course of the...