Karnataka HC directs refund of Rs. 17.48 Cr, erroneously adjusted against a 2017-18 tax demand, with interest to LSI India Research And Development Pvt. Ltd.
AAR Uttar Pradesh provides clarity on GST applicability for deposit works executed by PVVNL. Analysis of whether such works qualify as a supply under CGST Act.
Kohler India appeals for CENVAT credit denial on input services for factory construction. CESTAT directs fresh order within 2 months for proper consideration.
Bombay HC quashes GST order blocking Bhansali Industries’ credit ledger. Case remanded for fresh adjudication with proper reasoning and a fair hearing.
ITAT Delhi held that error of bringing an amount of Rs.12,10,692/- to tax instead of the undisclosed amount of Rs.27,00,00,000/- is assessment made without proper enquiry and hence assessment order is erroneous and prejudicial to revenue so revision order u/s. 263 sustained.
The Supreme Court ruled that Input Tax Credit cannot be claimed without proof of genuine transactions, reinforcing compliance under the KVAT Act.
NCLT Mumbai held that entertaining objection raised by the applicant after the sale is confirmed unjustified as there is no allegation of fraud. Accordingly, application filed u/s. 60(5) of the IBC dismissed.
NCLAT Chennai held that appellant having knowledge of the proceedings fall within the purview of the term ‘Person Aggrieved’ u/s. 61(1) hence cannot be exempt from applying for certified copy within prescribed time.
Madhya Pradesh High Court held that construction of Dewas by-pass road on a [Build, Operate and Transfer] BOT basis is in the nature of works contract and accordingly, commercial tax under the Commercial Tax Act as well as Entry Tax Act leviable.
BPCL challenges the Central Excise classification of propylene, seeking relief against the differential duty imposed by the authorities.
