Home Highlights September 2018 Year 2018 This

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1. Refund claim - Adjustment of amount against outstanding demand - Refunds have been adjusted against the outstanding tax demand by the Authority without following the...

2. Refund of adjustments made in excess of 20% of the disputed tax demands - s per mandate of law as well as the fact that refunds have been adjusted against outstanding...

3. Set off and withholding of refunds u/s 245 - Adjustment of refund amount with the demand of tax for the subsequent years - petitioner has agreed that, against the refund...

4. Refund - demand was raised on products which was claimed as exempted by the assessee - assessee paid the demand through cenvat credit - after getting favorable order,...

5. Refund adjustments against disputed tax demands - Non invoking Section 245 - no notice or opportunity of pre-decisional hearing had been provided to the petitioner prior...

6. Stay of demand - pre-deposit of only 20% of the disputed demand - adjustments of refunds against demand - respondent is entitled to seek pre-deposit of only 20% of the...

7. Adjustment of refund due with demands outstanding - The power under Section 245 is discretionary. The orders of stay have to be honoured before adjustment of the demand...

8. Adjustment of refund granted against the outstanding interest on the supplementary invoices - there is no adjudication order passed to demand interest against the...

9. Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

10. Grant of refund due to the deceased Assessee - Adjustment of demand with the refund - By issuing a notice on 21st March 2016 under Section 245 of the Act, two months...

11. Adjustment of refund against outstanding demand - non fulfillment of conditions of prior intimation u/s 245 - it can be seen that the allegation that there was no prior...

12. Stay of demand - guideline for stay of demand on payment of 20% of the disputed demand (earlier 15%) till the final disposal of the first appeal - Adjustment of future...

13. Denial of a refund of the interest recovered by the revenue - demand of interest is not sustainable. Consequently, the interest recovered from the appellant is to be...

14. U/s 245 of Income Tax Act 1961 revised timeline for verification of arrear of demand - In case no response is received from the AO within thirty days. CPC would issue...

15. Adjustment of refund against demand - requirement of prior intimation under section 245 of the Act was a mandatory requirement and failure to comply with this mandatory...