Bombay High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Bombay, newest first.
4 rulings found
Bombay High Court
Where assessee’s refund appeal was dismissed by Appellate Authority solely for non-attendance without addressing merits or providing a speaking order, such non-speaking dismissal violated statutory mandate and principles of natural justice, warranting quashing of impugned order and restoration of appeal for merit-based adjudication
Bombay High Court
Where pre-deposit was made for appeal and First Appellate Authority dropped part of tax demand with no departmental appeal against that portion, petitioner was entitled to proportionate refund of pre-deposit for amount set aside, as insistence on finality for entire proceedings was erroneous and retention of such amount was unauthorized in law
Bombay High Court
Where assessee challenged order-in-original citing non-supply of relied-upon documents despite records showing proper service via registered and alternate emails, and no specific missing document or resultant prejudice was pleaded, with statutory appeal remedy available and no exceptional circumstances shown, writ under Article 226 was not maintainable and only statutory appellate route could be pursued
Bombay High Court
Where petitioner deposited substantial amount during investigation and rectified shortfall in statutory pre-deposit before appellate order, dismissal of appeal for non-payment of initial pre-deposit was unsustainable since procedural defects in filing requirements are curable, thus impugned appellate order was set aside and appeal restored for decision on merits