Home Highlights May 2014 Year 2014 This

You may also like:

1. Duty demand - Non supply of proper documents - adjudicating authority directed to supply the ‘non-relied upon documents’ to the appellants - AT

2. Seeking refund on the Input Tax Credit - The system did not register the documents which were uploaded from the end of the petitioner. - A refund cannot be rejected...

3. Refund of unutilized Input Tax Credit (ITC) - zero rated supplies or inverted duty structure - debit entries of the refund claim were not made - non submission of...

4. Rejection of refund - Non-filing of the original document is not a valid ground for rejection of the refund because the appellant has given justification for non-filing...

5. Smuggling - detention of detenues - non-supply of certain RUDs (relied upon documents) and the supply of illegible RUDs - the failure and non-supply of legible copies of...

6. Refund of SAD - refund claims filed without requisite documents - Undisputedly the necessary documents which were required for filing this refund application were under...

7. Refund of GST paid deposited by the Vendor on advance paid by the appellant since no supply was made - Return/refund of the entire advance amount - The High Court found...

8. Refund of accumulated input tax credit - inverted duty (tax) structure - LPG supplies to domestic customers after bottling in cylinders - The High Court observed that,...

9. Scope of deficiencies in the GST refund application - Documents / Evidences to be submitted with the refund application - the petitioner’s application for refund cannot...

10. Duty demand -Since, the department's case is based on the documents received from the railways and also recovered from the transport company, all these documents have to...

11. Classification of supply - the goods are supplied from a location outside India to a location outside India, i.e., the supply of goods from a place in the non-taxable...

12. Refund of accumulated Input Tax Credit - inverted duty structure - Under Clause (i) of the proviso to Section 54(3) of the CGST Act, refund of ITC is available in cases...

13. Clarification on refund related issues - CGST - Bunching of refund claims across Financial Years - Refund of accumulated input tax credit (ITC) on account of reduction...

14. Refund of Terminal Excise Duty (TED) - supplies against ICB are ab initio exempted from payment of excise duty - during the relevant period, no such condition was...

15. Refund of accumulated Integrated Goods and Service - Zero Rated Supply - The impugned order proceeds on the assumption that application for refund in respect of supplies...