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September 29, 2026   Case Laws IBC
Confidentiality safeguards in CoC meetings permit exclusion of an unauthorised suspended director representative from resolution-plan deliberations.
September 29, 2026   Case Laws Money Laundering
Criminal process for contractual debt recovery is impermissible, while surviving predicate allegations may sustain money-laundering investigations.
September 29, 2026   Case Laws Money Laundering
PMLA Attachment of Mortgaged Property Prevails Unless the Secured Creditor Proves Bona Fides and Adequate Due Diligence
September 29, 2026   Case Laws Central Excise
Maximum packing speed determines capacity-based duty when a modified pan masala machine enters the higher machine-speed category.
September 29, 2026   Case Laws Indian Laws
Statutory appellate jurisdiction cannot be remitted to an Arbitral Tribunal; parties may instead seek independent interim measures.
September 29, 2026   Case Laws Indian Laws
Agricultural produce classification excludes manufactured rice bran products, invalidating market-fee treatment while core market-law amendments remain valid.
September 29, 2026   Case Laws Indian Laws
Revisional Review of Concurrent Cheque Dishonour Convictions Is Limited Absent Perversity, Illegality or Miscarriage of Justice
September 28, 2026   Circulars IBC
Delayed liquidation form filings attract monthly fees and GST when submitted after the applicable due date.
September 28, 2026   Circulars Customs
Preferential tariff origin claims under India-UK CETA proceed on valid Origin Declarations, without mandatory Form-I submissions.
September 28, 2026   Circulars Customs
Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles incentive scheme.
September 28, 2026   Circulars Customs
DPD container clearance period excludes Sundays and customs-port holidays, extending effective clearance time before CFS transfer.
September 28, 2026   Circulars Customs
Risk-based vessel boarding links customs inspections to advance profiling while preserving declaration and onboard-store accountability.
September 28, 2026   Circulars Customs
Inter-CFS LCL export cargo movement permitted subject to post-LEO sealing, supervised consolidation, custody safeguards, and shipment controls.
September 28, 2026   Circulars Customs
Mandatory customs sampling for AQCS-referred imports blocks Bill of Entry clearance until samples are drawn and dispatched.
September 28, 2026   Circulars FEMA
GOI-supported Line of Credit enables eligible Indian exports for Maldives projects subject to domestic sourcing and export conditions.
September 28, 2026   Case Laws GST
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceedings.
September 28, 2026   Case Laws GST
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedings.
September 28, 2026   Case Laws GST
Post-death GST liability remains recoverable from estate assets, while retained investigation deposits require a lawful basis and hearing.
September 28, 2026   Case Laws GST
GST registration cancellation requires a fair opportunity to produce evidence; unrelated input tax credit demands require separate notice.
September 28, 2026   Case Laws GST
Overlapping GST proceedings bar consolidated demands for periods already covered by State tax action and require fresh determination.

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Home › Highlights › VAT and Sales Tax › 2022 › December, 2022 › This
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VAT and Sales Tax

Refund the amount of excess tax paid by the appellant - if the...

Taxpayer Entitled to Interest on Delayed Refund; Tax Department Must Comply Despite Form 27 Issuance.

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VAT and Sales Tax December 24, 2022 Case Laws HC
Refund the amount of excess tax paid by the appellant - if the amount is not refunded within time, the appellant / assessee would be entitled to interest on the same as the department seeks to recover alleged tax dues with interest. The same principle will equally apply to the department as well when they have withheld the refund though Form 27 was issued as early as on 4th August, 2016. - HC
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