Introduction In the instances wherein the employer discharges an employee while there is a pending industrial dispute, it is mandatory to adhere to specific requirements in the form of the payment or promise of one month’s wages along with the approval from the competent authority under Section 33(2)(b) of the Industrial Disputes Act, 1947 (hereinafter…
Introduction Corporate amalgamations often transfer tax liabilities to the successor entity. But can GST authorities continue proceedings in the name of a company that has legally ceased to exist? The Bombay High Court addressed this question in Kanakia Spaces Realty Private Limited v. Union of India, Writ Petition No. 2586 of 2026 vide order dated…
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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