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    August 10, 2026   Case LawsGST
    Effective GST notice service requires additional statutory modes and a personal hearing before sustaining an ex parte assessment.
    August 10, 2026   Case LawsGST
    Assignment of complete GIDC leasehold rights is transfer of immovable property, not a GST-taxable supply of services.
    August 10, 2026   Case LawsGST
    Tariff classification of Papad Khar as an inorganic carbonate results in GST liability without input-based exemption.
    August 10, 2026   Case LawsGST
    Composite job-work with offset printing as principal supply attracts 18% GST where kraft and duplex paper do not qualify for concession.
    August 10, 2026   Case LawsGST
    Common-parlance soap classification treats apparel-washing detergent bars as laundry soaps, attracting the applicable GST rate under Schedule II.
    August 10, 2026   Case LawsIncome Tax
    Limitation for DRP-directed assessments remains governed by the outer statutory deadline, rendering an untimely final assessment invalid.
    August 10, 2026   Case LawsIncome Tax
    TDS credit reflected under one co-owner's PAN should be fully allowed where other co-owners neither claim nor seek transfer.
    August 10, 2026   Case LawsIncome Tax
    Reasonable cause for non-audit protected commission-based milk-pouch sales from penalty after returned income was accepted without additions.
    August 10, 2026   Case LawsIncome Tax
    Stamp-duty valuation disputes require a valuation reference when requested, preventing unsupported additions under section 56(2)(x).
    August 10, 2026   Case LawsIncome Tax
    Notional rental income requires receipt or accrual; reimbursement-only arrangements cannot support taxation of usage charges.
    August 10, 2026   Case LawsIncome Tax
    Communication of reopening reasons is essential to reassessment jurisdiction; withholding them invalidates the notice and resulting assessment order.
    August 10, 2026   Case LawsCustoms
    Specific allegations in Customs Broker notices are essential; vague notices invalidate disciplinary action and consequential licence sanctions.
    August 10, 2026   Case LawsCustoms
    Deliberate customs misclassification and wrongful exemption claims justified extended limitation for duty recovery and upheld the demand.
    August 10, 2026   Case LawsCustoms
    Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
    August 10, 2026   Case LawsCustoms
    Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
    August 10, 2026   Case LawsCustoms
    Customs exemption exclusions require proof that imported flavour compounds are alcoholic beverage preparations, not reliance on earlier findings.
    August 10, 2026   Case LawsCustoms
    Customs transaction value rejection based on comparable imports sustained, with penalties for deliberate undervaluation and abetment.
    August 10, 2026   Case LawsCustoms
    Liberal construction of beneficial drawback schemes requires merits review of delayed Brand Rate applications within the extendable period.
    August 10, 2026   Case LawsCompanies Law
    Locus standi in winding-up proceedings: former director's individual challenge to creditors' claims was barred by prior final adjudication.
    August 10, 2026   Case LawsSEBI
    Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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    August 10, 2026   Case Laws GST
    Effective GST notice service requires additional statutory modes and a personal hearing before sustaining an ex parte assessment.
    August 10, 2026   Case Laws GST
    Assignment of complete GIDC leasehold rights is transfer of immovable property, not a GST-taxable supply of services.
    August 10, 2026   Case Laws GST
    Tariff classification of Papad Khar as an inorganic carbonate results in GST liability without input-based exemption.
    August 10, 2026   Case Laws GST
    Composite job-work with offset printing as principal supply attracts 18% GST where kraft and duplex paper do not qualify for concession.
    August 10, 2026   Case Laws GST
    Common-parlance soap classification treats apparel-washing detergent bars as laundry soaps, attracting the applicable GST rate under Schedule II.
    August 10, 2026   Case Laws Income Tax
    Limitation for DRP-directed assessments remains governed by the outer statutory deadline, rendering an untimely final assessment invalid.
    August 10, 2026   Case Laws Income Tax
    TDS credit reflected under one co-owner's PAN should be fully allowed where other co-owners neither claim nor seek transfer.
    August 10, 2026   Case Laws Income Tax
    Reasonable cause for non-audit protected commission-based milk-pouch sales from penalty after returned income was accepted without additions.
    August 10, 2026   Case Laws Income Tax
    Stamp-duty valuation disputes require a valuation reference when requested, preventing unsupported additions under section 56(2)(x).
    August 10, 2026   Case Laws Income Tax
    Notional rental income requires receipt or accrual; reimbursement-only arrangements cannot support taxation of usage charges.
    August 10, 2026   Case Laws Income Tax
    Communication of reopening reasons is essential to reassessment jurisdiction; withholding them invalidates the notice and resulting assessment order.
    August 10, 2026   Case Laws Customs
    Specific allegations in Customs Broker notices are essential; vague notices invalidate disciplinary action and consequential licence sanctions.
    August 10, 2026   Case Laws Customs
    Deliberate customs misclassification and wrongful exemption claims justified extended limitation for duty recovery and upheld the demand.
    August 10, 2026   Case Laws Customs
    Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exemption.
    August 10, 2026   Case Laws Customs
    Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary stage.
    August 10, 2026   Case Laws Customs
    Customs exemption exclusions require proof that imported flavour compounds are alcoholic beverage preparations, not reliance on earlier findings.
    August 10, 2026   Case Laws Customs
    Customs transaction value rejection based on comparable imports sustained, with penalties for deliberate undervaluation and abetment.
    August 10, 2026   Case Laws Customs
    Liberal construction of beneficial drawback schemes requires merits review of delayed Brand Rate applications within the extendable period.
    August 10, 2026   Case Laws Companies Law
    Locus standi in winding-up proceedings: former director's individual challenge to creditors' claims was barred by prior final adjudication.
    August 10, 2026   Case Laws SEBI
    Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fail.

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      Home› Highlights › GST › 2022 › November, 2022 › This
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      GST

      Refund of interest amount deposited - Scope of Section 50 - If...

      Petitioner Denied Refund on Interest for Late GSTR-3B Returns; Interest Not Considered a Penalty by Court.

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      GSTNovember 10, 2022Case LawsHC
      Refund of interest amount deposited - Scope of Section 50 - If such interpretation is accorded, the contention of the petitioner that the interest so levied against the petitioner is in the nature of penalty is not worth acceptance. - Since the petitioner herein filed its return after some delay for the period July, 2017, October, 2017, November, 2017 and March, 2018 i.e. GSTR-3B return were filed after 20th day of the succeeding month for which the tax was due, the Revenue has rightly computed the interest on such delayed payment - Since the petitioner has duly discharged his liability towards interest by making payment of total amount and filing Form DRC-03, no case of refund of such amount arises. - HC
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