CENVAT Credit Rules, 2004 or CENVAT Credit Rules, 2002 are framed under Central Excise Act, 1944. This Act applies to whole of India but not beyond. When Central Excise Act itself does not extend outside India, neither will CENVAT Credit Rules. Therefore, it is impossible for anyone outside India to avail benefit of CENVAT credit.
Delhi High Court orders re-adjudication in Decolene Fibers Pvt. Ltd. vs Commissioner DGST case, finding fault in the unsatisfactory reply assessment process.
Delhi High Court allows JVN Traders Pvt Ltd time to furnish details for GST cancellation after application delay. Full text of the judgment/order provided.
Delhi High Court directs re-adjudication of excess Input Tax Credit (ITC) claim rejected due to alleged improper calculation and reconciliation in two orders dated 31.12.2023.
Delhi High Court rules retroactive GST cancellation must have cogent reasons. Analysis of Sumeet Singh vs. Commissioner of Delhi GST case & its implications.
Delhi High Court directs HDFC Bank not to restrain operations of petitioner’s bank account based on expired Section 83 order.
It is settled law that appellant refund claim wherein order determining duty is not challenged and modified in appeal by appellate authority, refund claim is not maintainable.
Delhi High Court orders interest payment for a 3-year delay in refund under Delhi Sales Tax Act in Tarapore & Co. vs. Commissioner of Trade & Taxes & Anr case.
Delhi High Court judgment discusses the consequences of retrospective GST registration cancellation, including denial of input tax credit (ITC) to customers. Full analysis here.
Delhi High Court directs payment of simple interest at 6% under Section 42 of DVAT Act for delayed refund claim in Satbir Filing Station vs Delhi VAT Officer case.
