Category Archives: GST Judgments Bombay HC

No Provisional Attachment of bank account of another taxable person based on summon : HC

By | March 14, 2020

  HIGH COURT OF BOMBAY Gehna Trading LLP v. Union of India NITIN JAMDAR AND M.S. KARNIK, JJ. WRIT PETITION NO. 167 OF 2020 JANUARY  30, 2020 Brijesh Pathak for the Petitioner. J.B. Mishra for the Respondent. ORDER 1. By this Petition the Petitioner has challenged the action of the Respondents in provisionally attaching the bank account of the Petitioner. 2. On… Read More »

Assessee allowed to file manual copy of revised TRAN-1, ITC-01 & GSTR-3B for claiming credit : HC

By | December 8, 2018

On the basis of the revised TRANS 1, ITC 02 and the GSTR 3B at Mumbai (to be certified by the Commissioner at Mumbai), the Petitioners will be entitled to take the credit reduced at Mumbai (Maharashtra) to its locations in Delhi, Gujarat and Karnataka subject to the satisfaction of the Commissioner having jurisdiction over… Read More »

Govt should issue order for correction of error in TRAN-1 : HC

By | November 12, 2018

HIGH COURT OF BOMBAY O/E/N India Ltd. v. Union of India M.S. SANKLECHA AND RIYAZ I. CHAGLA, JJ. WRIT PETITION NO. 2086 OF 2018 SEPTEMBER  26, 2018 Dr. Abhinav Chandrachud for the Petitioner. Pradeep S. Jetly, J.B. Mishra and Ms. Jyoti Chavan, AGP for the Respondent. ORDER 1. This Petition under Article 226 of the Constitution of India seeks a direction to the Respondent No.… Read More »