Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Interest on refund of a pre-deposit is payable from the date of deposit until realisation. Following its earlier decision in Kumavat Contractors, CESTAT applied a 12% annual interest rate for the period during which the pre-deposit remained unpaid after refund became due. The impugned order was modified, and consequential relief was granted.
Interest on refund of a pre-deposit is payable from the date of deposit until realisation. Following its earlier decision in Kumavat Contractors, CESTAT applied a 12% annual interest rate for the period during which the pre-deposit remained unpaid after refund became due. The impugned order was modified, and consequential relief was granted.
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