Supreme Court and High Court Weekly Round-Up
This weekly round-up analytically summarises the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the...
![There cannot be Contradictory Course of Action as Revenue needs to be Consistent: Bombay HC rules Commission Payments Allowable as Business Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Contradictory-Course-Action-Revenue-Consistent-Bombay-HC-Commission-Payments-Business-Expenditure-TAXSCAN.jpeg "There cannot be Contradictory Course of Action as Revenue needs to be Consistent: Bombay HC rules Commission Payments Allowable as Business Expenditure [Read Order]")
![VAT Assessment Made Without Considering C-Forms & F-Forms: Bombay High Court Directs AO for Afresh Assessment and Release of Bank A/c Attachment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/VAT-Assessment-Considering-C-Forms-F-Forms-Bombay-High-Court-Directs-AO-Afresh-Assessment-Release-Bank-TAXSCAN.jpg "VAT Assessment Made Without Considering C-Forms & F-Forms: Bombay High Court Directs AO for Afresh Assessment and Release of Bank A/c Attachment [Read Order]")
Bombay High Court strikes down Customs Circular Limiting Shipping Bill Amendments citing Violation of section 149 of Customs Act [Read Order]
The High Court of Bombay has struck down Para 3(a) of Customs Circular No. 36/2010, which imposed time limits for amending shipping bills, citing a violation of Section 149 of the Customs Act, 1962. ...
![Bombay High Court strikes down Customs Circular Limiting Shipping Bill Amendments citing Violation of section 149 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Bombay-High-Court-strikes-down-Customs-Circular-Bombay-High-Court-Customs-Circular-Shipping-Bill-Amendments-Amendments-Customs-Act-taxscan.jpg "Bombay High Court strikes down Customs Circular Limiting Shipping Bill Amendments citing Violation of section 149 of Customs Act [Read Order]")
Restriction in Utilization of Cenvat Credit During Default Period: Bombay HC lists matter for further hearing [Read Order]
In the issue of the restriction in utilization of cenvat credit during default period , the Bombay High Court listed the matter for further hearing since it was pending . M/s. Vikas Vinyl...
![Restriction in Utilization of Cenvat Credit During Default Period: Bombay HC lists matter for further hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Restriction-in-Utilization-of-Cenvat-Credit-Cenvat-Credit-Default-Period-Bombay-High-Court-further-hearing-taxscan.jpg "Restriction in Utilization of Cenvat Credit During Default Period: Bombay HC lists matter for further hearing [Read Order]")
State Tax Officer has No jurisdiction to Issue Communication Under Section 83 of GST Act; Bombay HC Disposes Writ Petition as STO Withdraws Communication [Read Order]
The High Court of Bombay has held that the State Tax Officer (STO) does not have the jurisdiction to issue communication under Section 83 of the Maharastra Goods and Services Tax (MGST) Act, 2017....
![State Tax Officer has No jurisdiction to Issue Communication Under Section 83 of GST Act; Bombay HC Disposes Writ Petition as STO Withdraws Communication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/State-Tax-Officer-jurisdiction-Issue-Communication-GST-Act-Bombay-HC-Writ-Petition-STO-Communication-TAXSCAN.jpeg "State Tax Officer has No jurisdiction to Issue Communication Under Section 83 of GST Act; Bombay HC Disposes Writ Petition as STO Withdraws Communication [Read Order]")
Test of Commercial Expediency for determining Business Expenditure shall be applied from point of Business Man, not Revenue: Bombay HC grants Relief to Indian Hume Pipe
The Bombay High Court, while granting relief to the Indian Humes Pipe Co. Ltd. has observed that the test of applying the test of commercial expediency for determining whether an expenditure was...
Providing Satellite Derived 3D Model Services is “Export of Services” u/s 2(6) of IGST Act: Bombay HC [Read Order]
In a recent decision the Bombay High Court observed that providing Satellite derived 3D model services is “export of services” under Section 2(6) of the Integrated Goods and Services Tax Act, 2017...
![Providing Satellite Derived 3D Model Services is “Export of Services” u/s 2(6) of IGST Act: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Providing-Satellite-Derived-3D-Model-Services-Export-Service-IGST-Act-Bombay-HC-TAXSCAN.jpg "Providing Satellite Derived 3D Model Services is “Export of Services” u/s 2(6) of IGST Act: Bombay HC [Read Order]")
Payment of Service Tax under Category of ‘Mining Services’ based on Circular by Central Government: Bombay HC directs to File Matter before Designated Officer [Read Order]
In the matter of payment of Service Tax under the category of ‘Mining Services’ based on Circular by Central Government, the Bombay High Court directed the petitioners, International Association of...
![Payment of Service Tax under Category of ‘Mining Services’ based on Circular by Central Government: Bombay HC directs to File Matter before Designated Officer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Payment-of-Service-Tax-Mining-Services-Circular-by-Central-Government-Bombay-HC-directs-to-File-Matter-before-Designated-Officer-Central-Government-Bombay-Highcourt-taxscan.jpg "Payment of Service Tax under Category of ‘Mining Services’ based on Circular by Central Government: Bombay HC directs to File Matter before Designated Officer [Read Order]")
Bombay HC Quashes MVAT Review Order Disallowing Deductions for Works Contract Project Citing Excess Scope & Misapplied Deductions [Read Order]
The High Court of Bombay has quashed the Maharashtra Value Added Tax (MVAT) Review Order that disallowed deductions for Works Contract Project citing excess scope and misapplied deductions on the...
![Bombay HC Quashes MVAT Review Order Disallowing Deductions for Works Contract Project Citing Excess Scope & Misapplied Deductions [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Bombay-HC-Quashes-MVAT-Review-Order-Disallowing-Deductions-MVAT-Review-Order-Bombay-Highcourt-Works-Contract-Project-Citing-Excess-Scope-Misapplied-Deductions-taxscan.jpeg "Bombay HC Quashes MVAT Review Order Disallowing Deductions for Works Contract Project Citing Excess Scope & Misapplied Deductions [Read Order]")