Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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Payment of duty from inadmissible CENVAT credit availed - If a person deposits such sum under mistake he may also claim refund thereof and if Government of India intends to withhold the same, the same may be branded as withholding the amount without authority of law. However in the present case the situation is different. The amount was not deposited in cash but by encashing CENVAT credit. - It is an instance of depositing certain sum with Government of India which was not payable. We therefore are in agreement with the view of appellate and revisional authorities that by this means the petitioner cannot claim refund of the amount which was offered through CENVAT credit. - HC
Payment of duty from inadmissible CENVAT credit availed - If a person deposits such sum under mistake he may also claim refund thereof and if Government of India intends to withhold the same, the same may be branded as withholding the amount without authority of law. However in the present case the situation is different. The amount was not deposited in cash but by encashing CENVAT credit. - It is an instance of depositing certain sum with Government of India which was not payable. We therefore are in agreement with the view of appellate and revisional authorities that by this means the petitioner cannot claim refund of the amount which was offered through CENVAT credit. - HC
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