Bombay High Court
Bombay High Court, Bombay HC, Mumbai High Court, High Court of Bombay
Supreme Court & High Courts Weekly Round-Up Part 2
This weekly round-up analytically summarises the key stories related to the Supreme Court & High Courts reported at Taxscan.in during the...
![Interest Income on Securities Accrues on Due Date of Payment and not on Everyday Basis: Supreme Court Declines Interference with Bombay HC Ruling [Read Order]](https://images.taxscan.in/h-upload/2026/02/25/2127059-due-datejpg.webp "Interest Income on Securities Accrues on Due Date of Payment and not on Everyday Basis: Supreme Court Declines Interference with Bombay HC Ruling [Read Order]")
![Banks can use Separate Provisions to Set-off Bad Debts for Rural & Non-Rural Advances: Supreme Court Declines Interference with Bombay HC Order [Read Order]](https://images.taxscan.in/h-upload/2026/02/25/2127057-bad-debtjpg.webp "Banks can use Separate Provisions to Set-off Bad Debts for Rural & Non-Rural Advances: Supreme Court Declines Interference with Bombay HC Order [Read Order]")
![Cancer Patient Summoned Under GST: Bombay HC Allows Videography of Proceedings & Advocates Presence With Conditions [Read Order]](https://images.taxscan.in/h-upload/2026/02/24/2126906-cancer-patient-summoned-under-gstjpg.webp "Cancer Patient Summoned Under GST: Bombay HC Allows Videography of Proceedings & Advocates Presence With Conditions [Read Order]")
![lTAT Grants Relief to Tata AIG on Co-Insurance Fees, Employee Bonus Write-Back and Dividend Exemption [Read Order]](https://images.taxscan.in/h-upload/2026/02/14/2125090-ltat-grants-relief-tata-aig-co-insurance-fees-employee-bonus-write-back-dividend-exemption-taxscan.webp "lTAT Grants Relief to Tata AIG on Co-Insurance Fees, Employee Bonus Write-Back and Dividend Exemption [Read Order]")
Summons u/s 70 CGST Act Held Valid: Bombay HC Court Rules No Illegal Detention, 10 lakh Compensation Plea Dismissed [Read Order]
In a recent ruling Bombay High Court dismissed the writ petition seeking 10 lakh compensation for alleging illegal detention by GST officers. The Court held that the summons issued under Section 70...
![Summons u/s 70 CGST Act Held Valid: Bombay HC Court Rules No Illegal Detention, 10 lakh Compensation Plea Dismissed [Read Order]](https://images.taxscan.in/h-upload/2026/02/13/2124986-summons-70-cgst-act-held-valid-bombay-hc-court-rules-no-illegal-detention-taxscan.webp "Summons u/s 70 CGST Act Held Valid: Bombay HC Court Rules No Illegal Detention, 10 lakh Compensation Plea Dismissed [Read Order]")
Karnataka HC Quashes GST DRC-13 Issued to Company for Dues of Another Entity, Orders Refund [Read Order]
The Karnataka High Court has set aside a GST recovery notice issued in Form DRC-13 after holding that tax authorities cannot recover dues of one company from the bank account of another independent ...
![Karnataka HC Quashes GST DRC-13 Issued to Company for Dues of Another Entity, Orders Refund [Read Order]](https://images.taxscan.in/h-upload/2026/02/13/2125001-karnataka-hc-quashes-gst-drc-13-issued-company-dues-another-entity-orders-refund-taxscan.webp "Karnataka HC Quashes GST DRC-13 Issued to Company for Dues of Another Entity, Orders Refund [Read Order]")
Service Tax Not Leviable on Individual Advocate for Legal Services to Law Firm: Bombay HC Quashes Demand & Bank Attachment [Read Order]
The Bombay High Court held that service tax cannot be imposed on an individual advocate for legal services given to a partnership firm of advocates because such services are exempt under...
![Service Tax Not Leviable on Individual Advocate for Legal Services to Law Firm: Bombay HC Quashes Demand & Bank Attachment [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/2124604-service-tax-leviable-legal-services-law-firm-bombay-hc-quashes-demand-bank-attachment-taxscan.webp "Service Tax Not Leviable on Individual Advocate for Legal Services to Law Firm: Bombay HC Quashes Demand & Bank Attachment [Read Order]")
Supreme Court Stays Bombay HC Order Refusing to Condone Delay in Central Excise Appeals Filed During Pendency of Rectification Applications [Read Judgement]
The Supreme Court has stayed the Bombay High Court order which refused to condone delay in Central Excise appeals where the High Court had held that an assessee cannot file a rectification...
![Supreme Court Stays Bombay HC Order Refusing to Condone Delay in Central Excise Appeals Filed During Pendency of Rectification Applications [Read Judgement]](https://images.taxscan.in/h-upload/2026/02/08/2124272-supreme-court-bombay-hc-order-refusing-condone-delay-central-excise-appeals-filed-pendency-of-rectification-applications-taxscan.webp "Supreme Court Stays Bombay HC Order Refusing to Condone Delay in Central Excise Appeals Filed During Pendency of Rectification Applications [Read Judgement]")
Additional TP Ground on AE as Tested Party Admissible before ITAT: Bombay HC favours Nivea India [Read Order]
The Bombay High Court has upheld the Income Tax Appellate Tribunal’s ( ITAT ) decision allowing Nivea India Private Ltd. to raise an additional transfer pricing ground at the appellate stage. ...
![Additional TP Ground on AE as Tested Party Admissible before ITAT: Bombay HC favours Nivea India [Read Order]](https://images.taxscan.in/h-upload/2026/02/04/2123702-additional-tp-ground-ae-tested-party-admissible-before-itat-bombay-hc-favours-nivea-india-taxscan.webp "Additional TP Ground on AE as Tested Party Admissible before ITAT: Bombay HC favours Nivea India [Read Order]")
Restaurant Owner Entitled to Restoration of GST Registration After Clearance of Entire Tax Dues: Bombay HC [Read Order]
In a recent ruling, the Bombay High Court allowed a writ petition filed by a restaurant owner seeking restoration of his cancelled Goods and Services Tax (GST) registration after clearing all tax...
![Restaurant Owner Entitled to Restoration of GST Registration After Clearance of Entire Tax Dues: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/04/2123697-restaurant-owner-entitled-restoration-gst-registration-after-clearance-entire-tax-dues-bombay-hc.webp "Restaurant Owner Entitled to Restoration of GST Registration After Clearance of Entire Tax Dues: Bombay HC [Read Order]")
Supreme Court issues Notice on Centre’s Plea Claiming Power to Levy Interest & Penalty on IGST Under Unamended Customs Tariff Act [Read Order]
The Supreme Court of India has issued notice in case dealing with the question of whether interest and penalty can be levied on Integrated Goods and Services Tax (IGST) on imported goods under...
![Supreme Court issues Notice on Centre’s Plea Claiming Power to Levy Interest & Penalty on IGST Under Unamended Customs Tariff Act [Read Order]](https://images.taxscan.in/h-upload/2026/01/30/2122561-supreme-court-issues-notice-centres-plea-claiming-power-levy-interest-penalty-igst-under-unamended-customs-tariff-act-taxscan.webp "Supreme Court issues Notice on Centre’s Plea Claiming Power to Levy Interest & Penalty on IGST Under Unamended Customs Tariff Act [Read Order]")