Introduction The harmless mistake of inadvertently missing transactions whilst filing for tax refunds is a common one. The question is whether it would be possible for a taxpayer to file a later application if he or she had requested a refund for a wider tax period, without causing any procedural irregularity. The Hon’ble Bombay High…
Protecting Taxpayer Rights: Understanding “Reason to Believe” in GST Search and Seizure The Hon’ble Bombay High Court HC ruling in Smruti Waghdhare v. Joint Director, DGGI (W.P. 839 of 2025, decided March 10, 2026), serves as an excellent example of how the courts are trying to maintain the rule of law and that fiscal authorities…
The Bombay High Court in the case of Foundever CRM India Private Limited & Anr. V. Employee State Insurance Corporation & Ors., Writ Petition (L) Numbers 36012 of 2024, decided on 19.09.2025, held that principles of natural justice cannot be circumvented by Employees’ State Insurance Corporation (“ESIC”). Coercive recovery is prohibited without notice, a hearing,…
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