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Writ Petition Challenging Review Orders on MVAT Refund Adjustments Quashed by Bombay High Court. Bombay High Court invalidates review orders under Section 15 of the Maharashtra Settlement of Arrears of Taxes Act due to lack of jurisdiction, directing refund of Rs. 2.72 crores with interest.

The Bombay High Court quashed review orders issued under Section 15 of the Maharashtra Settlement of Arrears of Taxes Act, 2022 (Settlement Act). The ...

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Refund Denial Set Aside Due to Non-Compliance with Rule 92(3) of CGST Rules, 2017. Court orders reconsideration of refund applications by following procedural compliance under Rule 92(3) of CGST Rules.

The Court dealt with a petition challenging the rejection of a refund claim under CGST Rules, 2017. The petitioner argued that there was non-complianc...

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Auction Set Aside on Equitable Grounds: Auction Purchaser Compensated with Interest. Supreme Court modifies High Court orders to grant 6% interest to auction purchaser for delay in refund after auction cancellation.

The Supreme Court partially allowed the appeal of the auction purchaser, who was deprived of the use of Rs.81,20,000 due to the cancellation of an auc...

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GST Refund Granted Due to Retrospective Amendments: Court Directs Refund Without Interest Affidavit confirms petitioner’s entitlement; amended Section 50(3) exempts interest liability.

The petitioner filed a writ petition challenging an order by the Joint Commissioner (Appeals) that declined a refund claim. Since the GST Tribunal was...

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A protracted legal battle results in an order for delayed refund interest under the Customs Act, 1962.

The Bombay High Court ordered the Deputy Commissioner of Customs to pay interest on a delayed refund of Special Additional Duty (SAD). The petitioner ...

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High Court Quashes Deficit Stamp Duty Demand on Deemed Conveyance After 20-Year Delay. Maharashtra Co-operative Housing Society Succeeds in Writ Petition; Stamp Duty Demand Set Aside

The judgment emphasized that demands for deficit stamp duty are subject to a statutory time limitation under Section 53A of the Maharashtra Stamp Act....

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"Cheque Bounce Case Acquitted Due to Non-Compliance with Notice Period" "Failure to comply with statutory time frame leads to acquittal under Negotiable Instruments Act."

The High Court of Bombay at Goa, presided over by Justice Bharat P. Deshpande, addressed the issue of compliance with Section 138(1)(b) of the Negotia...

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Refund of Stamp Duty Granted: Application Found Within Time Limit as per Section 48(1) of Maharashtra Stamp Act. Court allows refund of stamp duty under Maharashtra Stamp Act as application falls within prescribed time limit under Section 48(1) and amended proviso of Mah.5 of 2010.

The petitioner challenged the rejection of his refund application for stamp duty paid on an Agreement to Sale, which was canceled due to disputes and ...

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Supreme Court Overturns Judgments in Land Sale Dispute, Citing Fraudulent Agreement. "High Court and Lower Courts' Concurrent Findings on Sale Agreement Deemed Perverse."

The Supreme Court set aside the judgments of the High Court of Punjab and Haryana and the lower courts, finding that the land sale agreement in questi...