An analysis of Gujarat High Court’s ruling on the assessee’s entitlement to interest for delayed refund by the Revenue Department under the CGST Act.
Insights into the Supreme Court ruling on imposition of interest and penalty on customs duty, CVD, in Union of India & Ors. vs Mahindra and Mahindra Ltd.
Explore the recent Bombay High Court judgment in M/s. Wallem Shipmanagement (India) Pvt. Ltd. v. The Union of India & Ors, highlighting the significance of fair opportunities and adherence to natural justice in the rejection of GST refund applications. Understand the implications for businesses facing Show Cause Notices during the pandemic and the court’s commitment to ensuring a just and reasonable process. Stay informed about the legal principles governing such cases.
Delhi HC in v Shivbhola Filaments Private Limited. v. Assistant Commissioner of CGST restored refund application rejected by Adjudicating Authority and held that assessee would not be left unheard.
CESTAT Chennai ruled no service tax is leviable on ABC Consultants Pvt. Ltd. for reimbursement of advertisement charges following precedent.
Madras HC directs the GST Department to de-freeze N.S. Rathinam And Sons PVT Ltd’s bank account after the first installment of tax is paid.
Tribunal held that once on a particular issue the show cause notice has been issued, on the same issue for the subsequent period no extended period can be invoked as demand for the extended period do not sustain being time bar.
Delhi High Court rules that DGGI’s communication to freeze bank accounts without proper authorization is invalid. Details and analysis of M/s. Redamancy World case.
CESTAT Chandigarh ruling in M/s Kumar Builders v. Commissioner of Central Excise & Service Tax clarifies that transporting and disposing of ash is not equivalent to cleaning services. Details and analysis.
HC set aside demand raised on ground that assessee instead of passing ITC through Form GST ITC-02 transferred ITC through Form GSTR-3B and held that the stand of Revenue Department was not correct since Form ITC-02 was not live on common portal.
