Bombay High Court
Bombay High Court, Bombay HC, Mumbai High Court, High Court of Bombay
![Reassessment Beyond Four Years Invalid Without New Tangible Material: Bombay HC Quashes Section 148 Notices to BPCL [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101195-reassessment-tangible-material-bombay-hc-bombay-hc-quashes-bpcl-taxscan.webp "Reassessment Beyond Four Years Invalid Without New Tangible Material: Bombay HC Quashes Section 148 Notices to BPCL [Read Order]")
Reassessment Beyond Four Years Invalid Without New Tangible Material: Bombay HC Quashes Section 148 Notices to BPCL [Read Order]
The Bombay High Court, in a recent decision, has ruled that reassessment proceedings initiated against Bharat Petroleum Corporation Ltd. (BPCL) for...
![Export Duty on Iron Ore to Be Assessed on Wet Metric Ton Basis Till May 2022: CESTAT Follows Bombay HC’s Ruling [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/250x150_2100673-iron-ore-export-duty-wet-metric-ton-basis-till-may-2022-cestat-taxscan.webp "Export Duty on Iron Ore to Be Assessed on Wet Metric Ton Basis Till May 2022: CESTAT Follows Bombay HC’s Ruling [Read Order]")
![Supreme Court Stays GST Assessment Order Treating JDA As ‘Supply’, Issues Notice to Centre [Read Judgement]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100254-supreme-court-of-india-gst-case-taxscan.webp "Supreme Court Stays GST Assessment Order Treating JDA As ‘Supply’, Issues Notice to Centre [Read Judgement]")
![“Complete Breach of Natural Justice”: Bombay HC says results thrown open by AI are not to be Blindly Relied Upon in an Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100256-bombay-high-court-income-tax-case-taxscan.webp "“Complete Breach of Natural Justice”: Bombay HC says results thrown open by AI are not to be Blindly Relied Upon in an Income Tax Case [Read Order]")
![Consumer Proceedings Not Maintainable after IBC Moratorium Imposition: Bombay HC quashes Consumer Forum Order against SREI Equipment [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100110-ibc-bombay-hc-srei-equipment-taxscan.webp "Consumer Proceedings Not Maintainable after IBC Moratorium Imposition: Bombay HC quashes Consumer Forum Order against SREI Equipment [Read Order]")
Bombay HC Condones 447-Day Delay by Income Tax Dept in Filing Appeal Against Acquittal in Tax Evasion Case {Read Order]
In a recent ruling, the Bombay High Court condoned a delay of 447 days by the Income Tax Department in filing an appeal against the acquittal of an accused in a tax evasion case, observing that the ...
![Bombay HC Condones 447-Day Delay by Income Tax Dept in Filing Appeal Against Acquittal in Tax Evasion Case {Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099160-bombay-hc-income-tax-dept-filing-appeal-tax-evasion-tax-evasion-case-taxscan.webp "Bombay HC Condones 447-Day Delay by Income Tax Dept in Filing Appeal Against Acquittal in Tax Evasion Case {Read Order]")
When Genuineness of Purchases is Doubtful but Sales Are Genuine, Only Profit Element 15% Can Be Added to Income: Bombay HC [Read Order]
In a recent judgment, the Bombay High Court held that when the genuineness of purchases is doubtful but sales are genuine, only the profit element of 15% on such purchases can be added to the...
![When Genuineness of Purchases is Doubtful but Sales Are Genuine, Only Profit Element 15% Can Be Added to Income: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/500x300_2097082-bombay-high-court-when-genuineness-of-purchases-taxscan.webp "When Genuineness of Purchases is Doubtful but Sales Are Genuine, Only Profit Element 15% Can Be Added to Income: Bombay HC [Read Order]")
Rule 86-A of CGST Rules Can’t Be Invoked to Block ITC When Electronic Credit Ledger Shows Nil Balance: Bombay HC bars “Negative Blocking“ [Read Order]
In a recent judgment, the Bombay High Court held that Rule 86-A of the Central Goods and Services Tax (CGST) Rules cannot be invoked to block Input Tax Credit (ITC) when the Electronic Credit Ledger...
![Rule 86-A of CGST Rules Can’t Be Invoked to Block ITC When Electronic Credit Ledger Shows Nil Balance: Bombay HC bars “Negative Blocking“ [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096959-bombay-hc-rule-86a-cgst-itc-blocking-case-gst-ruling-electronic-credit-ledger.webp "Rule 86-A of CGST Rules Can’t Be Invoked to Block ITC When Electronic Credit Ledger Shows Nil Balance: Bombay HC bars “Negative Blocking“ [Read Order]")
Interest on Delayed GST Refunds to Accrue from Original Application Date, Not from Post-Appeal Refiling: Bombay HC [Read Order]
In a recent ruling, the Bombay High Court held that interest on delayed GST refunds must be calculated from 60 days after the original refund application and not from a re-application filed after an...
![Interest on Delayed GST Refunds to Accrue from Original Application Date, Not from Post-Appeal Refiling: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/500x300_2096555-gst-refunds-interest-refunds-interest-on-delayed-gst-refunds-taxscan.webp "Interest on Delayed GST Refunds to Accrue from Original Application Date, Not from Post-Appeal Refiling: Bombay HC [Read Order]")
IBC Moratorium Not a Shield for Directors in Cheque Bounce Cases: Bombay HC Sets Aside Discharge Order [Read Order]
In a recent ruling, the Bombay High Court held that the moratorium imposed under the Insolvency and Bankruptcy Code, 2016 (IBC) does not bar criminal proceedings against natural persons, such as...
![IBC Moratorium Not a Shield for Directors in Cheque Bounce Cases: Bombay HC Sets Aside Discharge Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/500x300_2096058-cheque-bounce-case-taxscan.webp "IBC Moratorium Not a Shield for Directors in Cheque Bounce Cases: Bombay HC Sets Aside Discharge Order [Read Order]")