Delhi High Court sets aside ex-parte assessment order and directed petitioners to place on record available documents to stake claim that Inter-state sales/ branch transfers have taken place.
Rosy Blue India Private Limited vs. Union of India (Bombay High Court) The Petitioner challenged non-sanction of refund of service tax paid on export of services. The Show Cause Notice proposing denial of refund was challenged. However, during the pendency, refund of principal was granted. The interest on delayed refund from 2010-2011 till 2022 was […]
ACNielsen Research Services Pvt. Ltd. Vs. Union of India (Bombay High Court) The petitioner had an appeal pending before the Hon’ble CESTAT. The petitioner has deposited a sum for the said appeal. The petitioner availed benefit of SVLDR Scheme. It filed SVLDRS Form 1. Form 3 was issued. It paid the directed sum in time. […]
Ayana Pharma Limited Vs Union of India (Gujarat High Court) Section 54 of GST Act provides that any person claiming refund of any tax and interest, if any, paid on such tax or any amount paid by him, can make an application before the expiry of two years from the relevant date in any such […]
