Withholding of Refund claim - department to go in appeal against ...

GST

March 7, 2023

Withholding of Refund claim - department to go in appeal against the order in favor of assessee - Clearly, it is not open for the respondents to ignore the orders passed by the Appellate Authority merely on the ground that it has decided to appeal those orders. It would be debilitating to the rule of law, if the respondents are permitted to withhold implementation of the orders passed by the authority in this manner. - HC

View Source

← Previous Next →

Withholding of Refund claim - department to go in appeal against ...

GST

March 7, 2023

You may also like:

Refund - classification dispute goes in favor of assessee - department cannot withheld the refund application merely on the ground that order of the appellate authority...

Disbursal of refund amount - action of withholding of the petitioner/assessee’s claim of refund in question by the respondent CGST authority and not refunding the same...

Refund of the service tax paid on the input services that remained unutilized - It goes without saying that once the application for refund which stood rejected by the...

Refund claim - unjust enrichment - If the burden of Excise Duty is passed on to the others, it gets reflected in the Bills and invoices. That is a positive evidence....

Seeking payment of duty drawback claim, along with interest - the Order dated 06.03.2020 passed by the appellate authority was binding upon the respondent No.1 who had...

CE - refund claim was filed by the assessee even before the appeal filed by the Revenue was disposed of by the First Appellate Authority - period of limitation not applicable.

CENVAT Credit - duty paying documents - demand based on audit conducted by the departmental audit team - it was not open to the department to go beyond the proposition...

Refund claim rejected as time bar - The original authority and the lower appellate authority being creatures of the statute, prima facie are required to follow the...

Principles of Natural justice - late filing of return - intent to evade or not - it is the case of petitioner is that various aspects have not been dealt with or...

The reopening of an assessment u/s 148 on the basis of a submission which is raised before the appellate authority by the assessee is clearly impermissible - HC

Quick Updates: