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Bombay High Court Adjudicates Writ Petition Against IGST Demand of Rs.1524 Crores on Arbitration Award Damages. Issue Pertains to Whether Damages Paid Under Deemed Decree Constitute Consideration for Taxable Service Under IGST Act, 2017.

The dispute centers on a writ petition filed by Tata Sons Private Limited (Tata) under Article 226 of the Constitution of India, challenging an intima...

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Gujarat High Court Quashes GST Demand Order for Violation of Natural Justice — Personal Hearing Not Granted Despite Reminders Under Section 75(5) of GST Act. Failure to Provide Personal Hearing Before Confirming ITC Reversal Demand Renders Order Invalid; Matter Remanded for Fresh Adjudication.

The petitioner, Aarti Enterprise through Savitaben Brindavan Agarwal, filed a writ petition challenging a system-based notice in Form DRC-01A dated 09...

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Bombay High Court Allows Refund in GST Case Based on Department's Affidavit Acknowledging Eligibility — Interest Not Payable Under Amended Section 50(3) of CGST Act, 2017. Petitioner's credit balance never fell below wrongly availed amount, so no interest was due.

The petitioner, Soorajmull Bajinath Private Limited, filed a writ petition challenging an order dated 18 August 2021 passed by the Joint Commissioner ...

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Bombay High Court Dismisses Petition Seeking Input Tax Credit on Breakwater Construction Under CGST Act. Breakwater Held to Be Immovable Property and Not 'Plant or Machinery' Under Section 17(5)(d) of CGST Act, 2017.

The petitioner, Konkan LNG Private Limited, a subsidiary of GAIL (India) Ltd., is engaged in the regassification of LNG at its plant in Dabhol. To ena...

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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

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High Court of Judicature at Bombay Considers Whether Petitioner is Entitled to Refund of Unutilized Input Tax Credit Under GST Laws. The Court Examines Whether the Petitioner Company Supplying Services to Foreign Group Companies Qualifies as an 'Agent' Under Section 2(5) of CGST Act.

The writ petition under Article 226 of the Constitution of India challenged two Orders-in-Appeal dated 10.08.2023 passed by the Deputy Commissioner of...

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The two writ petitions filed by Reliance Jio Infocomm Ltd challenged the vires of Rule 39(1)(a) of the Central Goods and Services Tax Rules, 2017 and ...

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WRIT PETITION NO.2031 OF 2018

This writ petition under Article 226 of the Constitution of India was filed before the High Court of Judicature at Bombay challenging the constitution...

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Bombay High Court Allows Writ Petitions Challenging GST Assessment Orders for Violation of Natural Justice. Orders set aside as show cause notices and assessment orders were uploaded on GST portal without proper communication to petitioners, violating principles of natural justice.

The Bombay High Court disposed of a batch of writ petitions challenging assessment orders passed under the Central Goods and Services Tax Act, 2017 (C...