Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Refund claims involving tax paid under a mistaken understanding of service-tax liability turn on unjust enrichment and the character of the payment. Where the amount collected from a buyer is reversed through credit notes, supported by fund transfers and confirmations from the buyer and Chartered Accountant, the presumption that the tax burden was passed on may be rebutted, permitting refund. Amounts paid under a mistake of law may remain deposits rather than duty; consequential interest may likewise lack the character of duty. On that basis, limitation and the refund mechanism under Section 11B may not apply to such payments, while unjust enrichment does not bar refund after the incidence has been returned to the buyer.
Refund claims involving tax paid under a mistaken understanding of service-tax liability turn on unjust enrichment and the character of the payment. Where the amount collected from a buyer is reversed through credit notes, supported by fund transfers and confirmations from the buyer and Chartered Accountant, the presumption that the tax burden was passed on may be rebutted, permitting refund. Amounts paid under a mistake of law may remain deposits rather than duty; consequential interest may likewise lack the character of duty. On that basis, limitation and the refund mechanism under Section 11B may not apply to such payments, while unjust enrichment does not bar refund after the incidence has been returned to the buyer.
Note: It is a system-generated summary and is for quick reference only.
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