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Bombay High Court Dismisses Challenge to Show Cause Notice in GST Case Based on CERA Audit Report. Court Holds That CAG Audit of Government Departments Does Not Extend to Private Companies, But Show Cause Notice Issued by Department After Independent Application of Mind Is Not Vitiated.

The petitioner, Vertiv Energy Pvt. Ltd., a private company, challenged a show cause notice dated 7 December 2023 issued under the Central Goods and Se...

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Bombay High Court Dismisses Writ Petition Challenging GST Demand and Rejection of Revocation of Registration — Petitioner Failed to Prove Receipt of Goods and Payment to Supplier Under Section 16(2) of CGST Act, 2017. Input Tax Credit Denied as Burden of Proof Not Discharged.

The petitioner, a proprietorship firm engaged in exporting mobile handsets and registered under the CGST Act, 2017, filed applications for refund of I...

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Bombay High Court Grants Conditional Leave to Defend in Summary Suit — Emphasizes Need for Brevity in Pleadings. The court allowed the defendants to defend the suit on condition of depositing a portion of the claimed amount, while deprecating prolix pleadings.

The applicant, JSW Steel Ltd., filed a summary suit under Order 37 of the Code of Civil Procedure, 1908, against M/s. Paras Das Jain and Sons and two ...