Tag Archives: HIGH COURT OF BOMBAY

A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority

By | June 13, 2026
0 Comment

A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the CGST Act and invoke the writ jurisdiction of the High Court under Article 226 of… Read More »

TCS Paid Under Protest Before Assessment Counts Toward Mandatory Pre-Deposit for Filing Appeal

By | June 12, 2026
0 Comment

TCS Paid Under Protest Before Assessment Counts Toward Mandatory Pre-Deposit for Filing Appeal Issue Whether Tax Collected at Source (TCS) self-assessed, collected, and deposited under protest during the disputed period can be adjusted and reckoned toward the mandatory 10% pre-deposit required for filing a statutory appeal under Section 107. Facts The Demand: For the tax… Read More »

Delay in E-Verification of Form 10B During COVID-19 to Be Condoned as Reason Was Bona Fide

By | June 12, 2026
0 Comment

Delay in E-Verification of Form 10B During COVID-19 to Be Condoned as Reason Was Bona Fide Issue Whether the delay of 113 days in the e-verification of Form No. 10B during the COVID-19 pandemic period was bona fide and deserved to be condoned under Section 119(2)(b), despite CBDT Circular No. 16/2024 restricting applications beyond three… Read More »

Input Tax Credit Blocked Beyond One Year Under Rule 86A Automatically Unblocks and Cannot Be Sustained

By | June 10, 2026
0 Comment

Input Tax Credit Blocked Beyond One Year Under Rule 86A Automatically Unblocks and Cannot Be Sustained Issue Automatic Unblocking of ITC: Whether the restriction/blocking of an Input Tax Credit (ITC) in the Electronic Credit Ledger (ECL) under Rule 86A can legally continue beyond the statutory period of one year from the date of imposition. Validity… Read More »

Writ Petition Against Jurisdictional Assessing Officer’s Reassessment Disallowed but Remanded to Pending CIT(A) Appeal

By | June 10, 2026
0 Comment

Writ Petition Against Jurisdictional Assessing Officer’s Reassessment Disallowed but Remanded to Pending CIT(A) Appeal Issue Validity of Notice: Whether the Jurisdictional Assessing Officer (JAO) has the legal authority to initiate reassessment proceedings by issuing a notice under Section 148, and whether subsequent orders can be passed outside the mandatory faceless assessment regime. Maintainability of Writ:… Read More »