Tag Archives: HIGH COURT OF BOMBAY

Garnishee Notices Issued Without Deciding Pending Interest Dispute Representations Are Unsustainable Pending Adjudication

By | September 9, 2026
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Garnishee Notices Issued Without Deciding Pending Interest Dispute Representations Are Unsustainable Pending Adjudication Issue Whether garnishee proceedings under Form GST DRC-13 can be sustained for recovering interest on delayed tax payments when the petitioner’s detailed representations disputing the computation and lack of Show Cause Notice remain undecided by the tax authorities. Facts The tax authorities… Read More »

Writ petition is not maintainable when an efficacious appellate remedy exists and natural justice claims lack specific prejudice.

By | September 8, 2026
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Writ petition is not maintainable when an efficacious appellate remedy exists and natural justice claims lack specific prejudice. Issue Whether a writ petition under Article 226 challenging a GST Order-in-Original (DRC-07) on grounds of non-supply of relied-upon documents is maintainable when a statutory appellate remedy under Section 107 exists and no specific prejudice is established.… Read More »

Order rejecting Section 35(2AB) deduction for alleged delay set aside as Form 3CLA was timely filed.

By | September 5, 2026
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Order rejecting Section 35(2AB) deduction for alleged delay set aside as Form 3CLA was timely filed. Issue Whether the prescribed authority was justified in rejecting the assessee’s Form 3CL applications for weighted scientific research deduction under Section 35(2AB) on the ground of delay, even though the assessee had electronically furnished the audit report in Form… Read More »

Proportionate Pre-Deposit Refund Cannot Be Denied for Dropped GST Demand Unchallenged by Revenue

By | September 3, 2026
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Proportionate Pre-Deposit Refund Cannot Be Denied for Dropped GST Demand Unchallenged by Revenue Issue Whether an assessee is entitled under Section 54 read with Section 107 to a proportionate refund of pre-deposit relating to a demand set aside by the First Appellate Authority, when the Department has not appealed against the dropped portion. Facts Original… Read More »

Contractually Mandated Provision for BOT Major Repairs Based on Scientific Estimates Allowable Under Section 37(1)

By | September 3, 2026
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Contractually Mandated Provision for BOT Major Repairs Based on Scientific Estimates Allowable Under Section 37(1) Issue Whether a provision created for major repair and overhauling expenses, contractually mandated under a Build-Operate-Transfer (BOT) concession agreement and computed on a scientific basis, is allowable as a deductible business expenditure under Section 37(1) for the current assessment year… Read More »

Interim Relief Against Section 79 Bank Recovery Denied Due to Delay in Approaching Court

By | August 29, 2026
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Interim Relief Against Section 79 Bank Recovery Denied Due to Delay in Approaching Court Issue Whether an interim stay against Section 79 bank recovery notices is maintainable when the petitioner failed to approach the High Court promptly after the initial demand notice. Facts Initial Demand Notice: In March 2025, Respondent No. 4 issued a notice… Read More »

Consolidated Show Cause Notice Clubbing Multiple Financial Years Under Section 74 Is Invalid and Void

By | August 29, 2026
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Consolidated Show Cause Notice Clubbing Multiple Financial Years Under Section 74 Is Invalid and Void Consolidated Show Cause Notice Clubbing Multiple Financial Years Under Section 74 Is Invalid and Void Issue Whether a single, consolidated Show Cause Notice issued under Section 74 of the CGST/MGST Act clubbing multiple financial years is legally sustainable. Facts Period… Read More »

Corporate Guarantee Issued to Group Entities Without Consideration Prior to Rule 28(2) Falls Outside GST Scope

By | August 29, 2026
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Corporate Guarantee Issued to Group Entities Without Consideration Prior to Rule 28(2) Falls Outside GST Scope Issue Whether corporate guarantees executed by an infrastructure company for group entities without any consideration during the period 2017-18 to 2022-23 constitute a “supply” liable to GST under Section 7 of the CGST/MGST Act. Whether the statutory validity of… Read More »

Dismissal of GST appeal for pre-deposit shortfall cured before appellate order is unsustainable

By | August 27, 2026
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Dismissal of GST appeal for pre-deposit shortfall cured before appellate order is unsustainable Dismissal of GST appeal for pre-deposit shortfall cured before appellate order is unsustainable Issue Whether an appeal under Section 107 of the CGST/MGST Act can be dismissed for failure to pay the statutory pre-deposit when the shortfall was fully deposited prior to… Read More »

Co-operative Banks Are Exempt From TDS Under Section 194A(3)(v) On Interest Paid To Non-Member Co-operative Societies

By | August 27, 2026
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Co-operative Banks Are Exempt From TDS Under Section 194A(3)(v) On Interest Paid To Non-Member Co-operative Societies Issue Whether a co-operative bank paying interest on fixed deposits to non-member co-operative societies is entitled to exemption from deducting tax at source (TDS) under Section 194A(3)(v). Whether the co-operative bank can be treated as an “assessee-in-default” under Section… Read More »