Due to technical error or lacunae in electronic system, petitioner cannot be deprived of its benefit/incentive under MEIS – Madras High Court
Whether assessee can be penalized due to expired E way bill with transportation for genuine reason with no intention of tax evasion
Assessee entitled to automatic refund of Extra Duty Deposit without filing of application for refund under Section 27 of Customs Act – CESTAT
CENVAT credit allowed to the extent inputs are used for production of electricity which is transferred free of cost to its sister unit.
CESTAT held that, the appellant is entitled to interest at specified rate from date of deposit to date of refund. BBM Impex Pvt. Limited Vs Principal Commissioner of Customs (Preventive)
Input Tax Credit not eligible on Goods/Services used in installation of Solar Power Panels, which are considered as Plant and Machinery
HC set aside order denying ITC, raising demand & direction given for freezing bank account as order violates principles of natural justice
HC set aside one line order dismissing appeal of assessee on the ground of delay in submission without supporting detailed reasons
Appellant entitled to get cash refund against CENVAT Credit available to its credit during pre GST regime under Section 142(3) of CGST Act
SC held that revenue department cannot initiate criminal proceedings for transactions entered into prior to the Benami Transaction (Prohibition) Amendment Act, 2016
