Adjustment Of Refund Against Confirmed Demand During Pendency Of Appeal Amounts To Coercive Recovery: CESTAT
1 month, 2 weeks ago

Adjustment Of Refund Against Confirmed Demand During Pendency Of Appeal Amounts To Coercive Recovery: CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that adjustment of refund against a confirmed demand during the pendency of an appeal amounts to coercive recovery. Regarding the adjustment of the amount from the total refund sanctioned to the assessee, the bench of S.S. Garg and P. Anjani Kumar found that the “Adjudicating Authority has committed an error because the said demand was not confirmed by the Appellate Authority rather the said demand was set aside by the Appellate Authority.” In this case, the assessee/appellant is registered with the Department of Telecommunication as a service provider for the provision of passive infrastructure support services to various telecom companies. The Assistant Commissioner partially sanctioned the refund to the assessee after adjusting the demand separately confirmed against erstwhile M/s Bharti Infratel Ltd. and this demand was subsequently dropped. Not satisfied by the decision of Assistant Commissioner the assessee filed an appeal to the Commissioner, CGST, Gurugram The Commissioner held that interest @6% per annum is payable to the assessee, computable from the expiry of three months from the receipt of the CESTAT Order till the date of refund.

Appeal Order Date Demand Commissioner Stat Confirmed Refund Assessee Cestat  service  recovery  pendency  refund  cestat  appeal  amounts  adjustment  assistant  commissioner  assessee  demand  coercive  order  bharti  confirmed  date

History of this topic

Reimbursements Received By Assessee Can't Be Considered As 'Consideration' Towards Any Taxable Service: CESTAT
3 weeks, 5 days ago

Reimbursements Received By Assessee Can't Be Considered As 'Consideration' Towards Any Taxable Service: CESTAT

Live Law  

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the reimbursements received by the assessee cannot be considered as 'consideration' towards any taxable service. The department considered the reimbursable expenses as 'consideration' towards rendering of the taxable service of 'supply of manpower' and accordingly demanded service tax from the assessee. The Tribunal held that the …

Department Retaining Balance Amount After Tax Demand Is Reduced Violates Article 14 & Article 265 Of Constitution: Jharkhand High Court
3 weeks, 5 days ago

Department Retaining Balance Amount After Tax Demand Is Reduced Violates Article 14 & Article 265 Of Constitution: Jharkhand High Court

Live Law  

The Jharkhand High Court stated that retaining balance amount by department after the tax demand is reduced is violative of Article 14 & Article 265 of the constitution. Subsequently, fresh assessment order post remand was also passed reiterating that the tax amounts are due from the assessee again without giving credit to the amount already deposited by the assessee at …

Dept Cannot Consider Refund Claim Unless It Specifies Which Notification And Provision It Has Been Sought Under: CESTAT
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1 month, 2 weeks ago

Dept Cannot Consider Refund Claim Unless It Specifies Which Notification And Provision It Has Been Sought Under: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the department cannot consider a refund claim unless it is specified under which notification and provision the same has been sought. The Bench of Somesh Arora has observed that, “The lapse of non-filing of refund under proper notification separately for June 2013 cannot be termed as …

'Activity Did Not Involve Any Manufacturing, Central Excise Duty Was Collected Illegally': CESTAT Orders Refund
1 month, 3 weeks ago

'Activity Did Not Involve Any Manufacturing, Central Excise Duty Was Collected Illegally': CESTAT Orders Refund

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has granted a refund along with interest, despite the absence of a statutory provision for interest under central excise laws at the relevant time. Subba Rao has observed that “the amount collected by way of Central excise duty was illegal as the activity itself did not involve any …

Prescribed Time Limit For Filing Refund Application Cannot Be Disregarded Merely Because Tax Was Collected Without Legal Authority: CESTAT
1 month, 3 weeks ago

Prescribed Time Limit For Filing Refund Application Cannot Be Disregarded Merely Because Tax Was Collected Without Legal Authority: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the prescribed time limit for filing a refund application cannot be disregarded merely because the tax was collected without legal authority. The Bench of Justices Dilip Gupta and P. V. Subba Rao has observed that “the appellant cannot be permitted to claim a refund of …

Once Court Orders Release Of Bank Guarantee Furnished By Trader, Customs Dept Can't Hold Back Compliance And Direct Adjustment In Demand Order: Delhi HC
2 months ago

Once Court Orders Release Of Bank Guarantee Furnished By Trader, Customs Dept Can't Hold Back Compliance And Direct Adjustment In Demand Order: Delhi HC

Live Law  

The Delhi High Court has made it clear that once a court of law directs the Customs Department to release the bank guarantee furnished by a trader, the Department cannot turn around and say that the amount will be adjusted towards the final demand order. A division bench in its December 14, 2023 order directed the Department to release the …

Commissioner Cannot Use Its Power U/S 107(2) CGST Act To Review Order Passed By Appellate Authority: Delhi High Court
2 months, 3 weeks ago

Commissioner Cannot Use Its Power U/S 107(2) CGST Act To Review Order Passed By Appellate Authority: Delhi High Court

Live Law  

The Delhi High Court has made it clear that a Commissioner under the Central Goods and Services Tax Act 2017 cannot, in purported exercise of its powers under Section 107, sit in appeal over an order passed by the Appellate Authority. A division bench of Justices Yashwant Varma and Dharmesh Sharma ruled, “The Commissioner, while seeking to review an order …

Appellate Court Must Refund Court Fees If Matter Is Remanded Back To Original Court: Allahabad High Court
2 months, 3 weeks ago

Appellate Court Must Refund Court Fees If Matter Is Remanded Back To Original Court: Allahabad High Court

Live Law  

Discussing Section 13 of the Court Fees Act, the Allahabad High Court has held that once an appeal is remanded back to the original Court for any reason, the Appellate Court ought to grant a certificate of authorization to the appellant to receive back the full court fees paid along with the memorandum of appeal. Justice Kshitij Shailendra held “Section …

Appellate Court Must Refund Court Fees If Matter Is Remanded Back To Original Court: Allahabad High Court
2 months, 3 weeks ago

Appellate Court Must Refund Court Fees If Matter Is Remanded Back To Original Court: Allahabad High Court

Live Law  

Discussing Section 13 of the Court Fees Act, the Allahabad High Court has held that once an appeal is remanded back to the original Court for any reason, the Appellate Court ought to grant a certificate of authorization to the appellant to receive back the full court fees paid along with the memorandum of appeal. Justice Kshitij Shailendra held “Section …

Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia
3 months, 1 week ago

Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia

Live Law  

Granting relief to telecom equipment company Nokia, the Delhi High Court disallowed the Income Tax Department from adjusting the outstanding demand raised against the company, towards a previous refund due to it. A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma pointed towards stay of recovery proceedings and said, “there is no allegation that the petitioner is alienating …

Appeal Cannot Be Dismissed As Not Maintainable On Account Of Non-Payment Of Requisite Fee: Punjab and Haryana High Court
3 months, 2 weeks ago

Appeal Cannot Be Dismissed As Not Maintainable On Account Of Non-Payment Of Requisite Fee: Punjab and Haryana High Court

Live Law  

The Punjab and Haryana High Court stated that appeal cannot be dismissed as not maintainable on account of non-payment of requisite fee. The Division Bench consisting of Justices Sanjeev Prakash Sharma and Sanjay Vashisth was considering a case where the Appellate Authority dismissed the appeal as not maintainable on the ground that the assessee/petitioner had failed to pay Rs. The …

CBIC Issues Guideline To Address Recovery Of Outstanding Dues Till GSTAT Becomes Functional
8 months, 1 week ago

CBIC Issues Guideline To Address Recovery Of Outstanding Dues Till GSTAT Becomes Functional

Live Law  

The Central Board of Indirect Taxes and Customs has issued the guidelines for recovery of outstanding dues, in cases in which first appeal has been disposed of, till the Goods and Service Tax Appellate Tribunal comes into operation.The Board has received doubts from the trade and the field formations in respect of recovery of outstanding dues, in cases where the …

CESTAT Upholds Adjustment Of Excess Paid Service Tax Towards Subsequent Tax Liability
8 months, 3 weeks ago

CESTAT Upholds Adjustment Of Excess Paid Service Tax Towards Subsequent Tax Liability

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has upheld the adjustment made by the appellant/assessee of excess paid service tax towards the subsequent tax liability.The bench of Ramesh Nair and C. L. Mahar has observed that the appellant is entitled either to a refund of 50% of the excess paid service tax or to. The Ahmedabad …

Recovery Provisions Of Central Excise Act Are Not Applicable To Service Tax: Chandigarh CESTAT
8 months, 3 weeks ago

Recovery Provisions Of Central Excise Act Are Not Applicable To Service Tax: Chandigarh CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that recovery provisions of the Central Excise Act are not applicable to service tax.The bench of S. S. Garg, while upholding the rejection of the refund on account of education cess and Secondary & Higher education cess, held that the refund cannot be appropriated. The Chandigarh Bench …

Mere Challenging Tribunal's/High Court's Order Before Supreme Court Not Valid Ground To Ignore Tribunal's Order, Unless Stayed: CESTAT
10 months ago

Mere Challenging Tribunal's/High Court's Order Before Supreme Court Not Valid Ground To Ignore Tribunal's Order, Unless Stayed: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that mere filing of an appeal to challenge the order of the Tribunal or the High Court before the Apex Court is not really a valid ground to ignore or disregard the orders of the Tribunal, unless and until the same are stayed, suspended, or finally set …

Cenvat Credit Rules, 2004 And Central Excise Act, 1944 Lack Provision To Allow Cash Refund Of Cess Lying In Cenvat Credit Balance: CESTAT
10 months, 3 weeks ago

Cenvat Credit Rules, 2004 And Central Excise Act, 1944 Lack Provision To Allow Cash Refund Of Cess Lying In Cenvat Credit Balance: CESTAT

Live Law  

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that Cenvat Credit Rules, 2004 and Central Excise Act, 1944 lacks provision to allow cash refund of cesses lying in cenvat credit balance.The bench of Rachna Gupta and P.V. The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that Cenvat Credit Rules, 2004 …

Dept. Can't After Being Unsuccessful, On Its Own, Declare Order For CENVAT Credit Refund To Be Erroneous: Delhi High Court
11 months, 3 weeks ago

Dept. Can't After Being Unsuccessful, On Its Own, Declare Order For CENVAT Credit Refund To Be Erroneous: Delhi High Court

Live Law  

The Delhi High Court has held that the department cannot, after being unsuccessful before this Court on its own, declare the refund of the CENVAT credit as well as interest on delayed payments to be an erroneous refund. The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that since the Revenue is approaching the Supreme Court impugning …

Delhi High Court Directs Dept. To Consider ITC Refund In Light Of CBIC Circular Extending Benefit Of Exclusion Period
1 year, 1 month ago

Delhi High Court Directs Dept. To Consider ITC Refund In Light Of CBIC Circular Extending Benefit Of Exclusion Period

Live Law  

The Delhi High Court has directed the department to consider refunding the input tax credit in light of the circular issued by the Central Board of Indirect Taxes and Customs extending the benefit of the exclusion period.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the benefit of exclusion of the period from March 1, 2020, …

CESTAT Directs Excise Duty Refund To IOCL Paid Under Protest
1 year, 6 months ago

CESTAT Directs Excise Duty Refund To IOCL Paid Under Protest

Live Law  

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal has directed the excise duty refund to Indian Oil Corporation Ltd. paid under protest.The bench of Ramesh Nair and Raju has observed that the appellant, IOCL, had paid the duty on the behest of the audit objection, which itself is a payment of duty under. The Ahmedabad bench …

Delhi High Court Limits Adjustment Of Tax Refunds Against Disputed Demands At 20%
1 year, 6 months ago

Delhi High Court Limits Adjustment Of Tax Refunds Against Disputed Demands At 20%

Live Law  

The Delhi High Court has limited the adjustment of tax refunds against disputed demands to 20%.The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that the action of the AO in adjusting the refund due to the petitioner/assessee for AY 2022–23 against the disputed demands for AYs 2011–12, 2012–13, and 2014–15 was not only hasty but was …

Delhi High Court Directs Adjudicating Authority To Process Blackberry’s Claim Of Interest Under Section 11BB Of The Excise Act
1 year, 7 months ago

Delhi High Court Directs Adjudicating Authority To Process Blackberry’s Claim Of Interest Under Section 11BB Of The Excise Act

Live Law  

The Delhi High Court has directed the adjudicating authority to process Blackberry’s claim of interest under Section 11BB of the Excise Act.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that there is no cavill that the petitioner would be entitled to interest in terms of Section 11BB of the Excise Act from the date immediately after …

Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court
1 year, 8 months ago

Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court

Live Law  

The Delhi High Court has held that the mere pendency of an appeal or an order of stay that may operate would not detract from the obligation of any person claiming a refund to make an application within the period prescribed and computed with reference to the "relevant date". The Central Excise Department asserted that, in light of the plain …

Central Excise Commissioner Can Direct The Deputy Commissioner To Appeal Before The Commissioner (Appeals): CESTAT
1 year, 8 months ago

Central Excise Commissioner Can Direct The Deputy Commissioner To Appeal Before The Commissioner (Appeals): CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the Central Excise Commissioner can direct the Deputy Commissioner to appeal before the Commissioner.The bench of Ashok Jindal and K. Anpazhakan has observed that the Deputy Commissioner has rightly filed the appeal before the Commissioner. The Kolkata Bench of the Customs, Excise, and Service Tax …

Self-Assessment Of Assessee Not Rendered Malafide Merely Because It Was Based On A CETSTAT View Which Was Later Overturned : Supreme Court
1 year, 8 months ago

Self-Assessment Of Assessee Not Rendered Malafide Merely Because It Was Based On A CETSTAT View Which Was Later Overturned : Supreme Court

Live Law  

The Supreme Court has upheld the decision of the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal by holding the demand for differential excise duty raised against the assessee, M/s Reliance Industries Ltd, as time barred. The bench of Justices Krishna Murari and Bela M. Trivedi held that during the relevant period in consideration, i.e., September 2000 …

Interest On Delayed Service Tax Refund Payable On Expiry Of 3 Months From Application: CESTAT
1 year, 9 months ago

Interest On Delayed Service Tax Refund Payable On Expiry Of 3 Months From Application: CESTAT

Live Law  

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that interest on delayed service tax refunds is payable on the expiration of 3 months from the date of application.The bench of S. S. Garg has observed that under Section 11BB of the Act, interest is payable after the expiration of 3 months from the date …

Refund Cannot Be Denied To Any Person Who Has Borne The Incidence Of Tax: CESTAT
1 year, 10 months ago

Refund Cannot Be Denied To Any Person Who Has Borne The Incidence Of Tax: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that a refund cannot be denied to any person who has borne the incidence of tax.The bench of Justice Dilip Gupta and Hemambika R. Priya has observed that Rajasthan Housing Board has also deducted the service tax payable by them by reverse charge mechanism from. The …

Rule 5 Of Cenvat Credit Rules, 2004 Cannot Be Invoked To Sanction The Refund Of Unutilized Cenvat Credit Lying With The Assessee: CESTAT
1 year, 10 months ago

Rule 5 Of Cenvat Credit Rules, 2004 Cannot Be Invoked To Sanction The Refund Of Unutilized Cenvat Credit Lying With The Assessee: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has observed that Rule 5 of the Cenvat Credit Rules, 2004 cannot be invoked to sanction the refund of unutilized cenvat credit lying with the assessee.The bench of Rachna Gupta has observed that despite the fact that manufacturing was closed in the financial year 2016–2017 and the appellant. …

Refund Can’t Be Withheld On The Ground That Assessee Is Selected For Scrutiny Assessment; Delhi High Court Sets Aside Order Withholding Refund Due To OYO
1 year, 11 months ago

Refund Can’t Be Withheld On The Ground That Assessee Is Selected For Scrutiny Assessment; Delhi High Court Sets Aside Order Withholding Refund Due To OYO

Live Law  

The Delhi High Court has set aside the Revenue Department’s order withholding a refund of over Rs. As per Section 241A of the Income Tax Act, where the Assessing Officer is of the opinion that grant of the refund due to the assessee is likely to adversely affect the revenue, having regard to the fact that a notice under Section …

CESTAT Allows Interest On Refunded Amount Deposited During Investigation
2 years ago

CESTAT Allows Interest On Refunded Amount Deposited During Investigation

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has allowed interest on the amount refunded, which was deposited during the investigation.The bench of Anil Choudhary has observed that interest on refund of amounts deposited during an investigation or deposited during the pendency of an appeal is allowable under Section 35EE of the Act and. The Delhi …

Tax Cases Weekly Round-Up: 13 November To 19 November 2022
2 years, 4 months ago

Tax Cases Weekly Round-Up: 13 November To 19 November 2022

Live Law  

Supreme Court Sec.194H Income Tax Act Attracted For 'Supplementary Commission' Earned By Travel Agents ; Airlines Liable To Deduct TDS : Supreme Court Case Title: Singapore Airlines Ltd. vs C.I.T., Delhi Citation: 2022 LiveLaw 959 The Supreme Court held that Section 194H of the Income Tax Act is attracted in the case of Supplementary Commission amounts earned by the travel …

CESTAT Allows Interest On Delay In Refund Of Excess Reversal Of CENVAT Credit
2 years, 4 months ago

CESTAT Allows Interest On Delay In Refund Of Excess Reversal Of CENVAT Credit

Live Law  

The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal has ruled that Reliance Industries is entitled to interest on delay in refund of excess reversal of CENVAT credit. The bench of Judicial Member Ramesh Nair dismissed the contention of the revenue department that since the assessee- Reliance Industries, was entitled to adjust the excess amount by taking …

Services Of Business Promotion/Support And Marketing Service Do Not Qualify As Intermediary Service: CESTAT
2 years, 4 months ago

Services Of Business Promotion/Support And Marketing Service Do Not Qualify As Intermediary Service: CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the services of business promotion, support, and marketing do not qualify as intermediary services.The bench of S. S. Garg and P. Anjani Kumar has observed that the place of provision of business promotion service shall be the location of the recipient. The Chandigarh Bench of Customs, …

CESTAT Allows Refund Of Amount Reversed In CENVAT Credit Account To Reliance Industries
2 years, 5 months ago

CESTAT Allows Refund Of Amount Reversed In CENVAT Credit Account To Reliance Industries

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that Reliance Industries Ltd. was ineligible for a refund of amounts that had, inadvertently, been reversed in the CENVAT credit account under rule 6 of the CENVAT Credit Rules, 2004 between April 2010 and March 2011.The two-member bench of Ajay Sharma and C.J. The Mumbai Bench …

CESTAT Allows Interest On Custom Duty Refund From Deposit Date To Refund Date
2 years, 6 months ago

CESTAT Allows Interest On Custom Duty Refund From Deposit Date To Refund Date

Live Law  

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has allowed the 12% interest on custom duty refund from the deposit date to the refund date. The bench of Anil Choudhary has observed that the amount of deposit made during investigation or audit becomes pre-deposit ipso facto upon contest of the dispute or filing of the appeal, and …

Retracted Statement Cannot Simply Be Brushed Aside : CESTAT
2 years, 7 months ago

Retracted Statement Cannot Simply Be Brushed Aside : CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the contents of the retracted statement cannot simply be brushed aside to conclude that the assessee/appellant has indulged in the activity of undervaluation of goods. The appellant submitted that there was no inordinate delay in filing the retraction statement inasmuch as copies of the statements …

Income Tax Dept. Can't Withhold Refunds In Mechanical And Routine Manner: Delhi High Court
2 years, 7 months ago

Income Tax Dept. Can't Withhold Refunds In Mechanical And Routine Manner: Delhi High Court

Live Law  

The Delhi High Court has held that an order under Section 241A of the Income Tax Act cannot be passed in a mechanical and routine manner. The refunds cannot be withheld just because the notice under Section 143 has been issued and the department wants to verify the claim for deduction under Section 10AA of the Income Tax Act. Accordingly, …

Limitation Period Is Not Applicable On Refund Of Service Tax Wrongly Paid: Karnataka High Court
2 years, 8 months ago

Limitation Period Is Not Applicable On Refund Of Service Tax Wrongly Paid: Karnataka High Court

Live Law  

The Karnataka High Court bench of Justice P.S. Dinesh Kumar and Justice Anant Ramanath Hedge has held that the limitation period is not applicable to a refund of service tax wrongly paid. Subsequently, the assessee learnt that it was not liable to pay service tax on the export of services in terms of Chapter-V of the Finance Act, 1994. The …

CESTAT Ahmedabad Strikes Down Appropriation Of Penalty And Interest Amount During Pendency Of Appeal
2 years, 8 months ago

CESTAT Ahmedabad Strikes Down Appropriation Of Penalty And Interest Amount During Pendency Of Appeal

Live Law  

The Ahmedabad Bench of CESTAT has struck down the appropriation of penalty and interest amount from the assessee's sanctioned rebate claim, which was made by the revenue department during the pendency of the appeal filed by the assessee before the CESTAT. The Single Bench of Judicial Member Ramesh Nair held that since the assessee had paid the entire amount of …

No Limitation Applicable For Refund Amount Lying With Dept. Having The Nature Of Revenue Deposit: CESTAT
2 years, 9 months ago

No Limitation Applicable For Refund Amount Lying With Dept. Having The Nature Of Revenue Deposit: CESTAT

Live Law  

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Anil Choudhary has ruled that the limitation applicable for refund amount lies with the department having the nature of revenue deposit. As per section 102 of the Finance Act, 1994, no service tax can be levied or collected for the period commencing from the 1st day …

Monthly Digest Of Tax Cases- April 2022
2 years, 10 months ago

Monthly Digest Of Tax Cases- April 2022

Live Law  

Indirect Taxes Supreme Court 1.Plea In Supreme Court Challenges The Constitutional Validity Of Levy Of GST On Lease/ Rent Payments Case Title: Myrayash Hotels Pvt. 2.Show Cause Notice Completely Deficient In Material Particulars: Delhi High Court Quashes GST Registration Cancellation Order Case Title: Fada Trading Private Limited Versus Commissioner Goods and Service Tax Citation: 2022 LiveLaw 328 The Delhi High …

Claim Of Refund And Interest Shall Be Dealt Under The Existing Law On Central Excise And Not As Per CGST Act. Punjab & Haryana High Court Rejects The Plea Of Revenue
3 years ago

Claim Of Refund And Interest Shall Be Dealt Under The Existing Law On Central Excise And Not As Per CGST Act. Punjab & Haryana High Court Rejects The Plea Of Revenue

Live Law  

The Punjab and Haryana High Court has held that the revenue department cannot take the plea of transfer of jurisdiction due to GST regime against assessee's claim for refund of central excise duty and interest. The Bench, consisting of Justices Ajay Tewari and Pankaj Jain, ruled that the Income Tax Act, 1961 and Central Excise Act, 1944 are pari materia …

Income Tax officers to fast track disposal of appeal cases
5 years, 10 months ago

Income Tax officers to fast track disposal of appeal cases

Live Mint  

The income-tax department has said it will undertake expeditious disposal of appeal cases, and look into taxpayer concerns of adjustment of past tax demands with due refunds during the fortnight beginning May 16. In a letter to field formations, the Central Board of Direct Taxes said that during May 16-31, all assessing officers would accord top priority to appeal cases …

Home Buyers Can Demand Interest On Refund Even After Accepting Refund Without Protest: NCDRC [Read Order]
6 years, 5 months ago

Home Buyers Can Demand Interest On Refund Even After Accepting Refund Without Protest: NCDRC [Read Order]

Live Law  

The National Consumer Disputes Redressal Commission recently allowed a disgruntled home-buyer to claim interest on the refund amount received by him post the builder’s inability to deliver possession of the booked flat, despite the fact that he had earlier accepted the refund amount without any protest on the lack of interest.The NCDRC was hearing an appeal filed by a. The …

Home Buyers Can Seek Higher Compensation Than Token Amount Specified In Contract For Delayed Delivery Of Possession: NCDRC [Read Order]
6 years, 5 months ago

Home Buyers Can Seek Higher Compensation Than Token Amount Specified In Contract For Delayed Delivery Of Possession: NCDRC [Read Order]

Live Law  

The National Consumer Disputes Redressal Commission has ruled that builders cannot shield themselves behind the clause in the builder-buyer agreement to pay Rs. feet per month as compensation for delay in handing over flats for an “unreasonable” period and that the buyers have the option to seek higher compensation after taking possession of the property, or seek refund. feet per …

Consumer Courts Not Meant For Enriching Consumers: Delhi State Commission [Read Order]
7 years, 3 months ago

Consumer Courts Not Meant For Enriching Consumers: Delhi State Commission [Read Order]

Live Law  

Consumer courts are not meant for enriching the consumers, the Delhi State Consumer Commission had held.The Commission said so while dismissing the appeal of a west Delhi resident seeking enhancement of compensation of Rs 10,000 awarded by a District Consumer Dispute Redressal Forum to Rs 50,000.Commission member Salma Noor held, “It will not be justified to award Rs. The Commission …

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