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    September 28, 2026   Case Laws Customs
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    September 26, 2026   Case Laws GST
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September 28, 2026   Case Laws Customs
Duty-free input clarification invalidates seizure and show-cause action over captive capital-goods manufacture within an Export Oriented Unit.
September 28, 2026   Case Laws Customs
Tariff rate quota benefits support customs-duty refunds for qualifying crude soybean oil imports after improper refusal.
September 28, 2026   Case Laws Customs
SAFTA preferential duty treatment upheld for Bangladesh-origin garments where origin certificates and IPR allegations lacked evidentiary support.
September 28, 2026   Case Laws Customs
Interest on refunded customs duty runs from deposit where duty was never payable, compensating retention until refund realisation.
September 28, 2026   Case Laws Customs
Interest on delayed customs-duty refunds accrues three months after the refund application, notwithstanding intervening appellate litigation.
September 28, 2026   Case Laws Customs
Capital-goods status for thermic fluids determines customs-duty exemption when fluids directly support polyester manufacturing operations.
September 28, 2026   Case Laws Companies Law
First-motion amalgamation scrutiny limits premature review, restoring a listed-company scheme for shareholder and creditor meetings.
September 28, 2026   Case Laws IBC
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclusive evidence.
September 28, 2026   Case Laws IBC
Employees' ESI contributions as trust funds remain outside liquidation estates and cannot be distributed as ordinary creditor dues.
September 28, 2026   Case Laws IBC
Liquidator Recovery of Estate Property Prevails Over Rent-Control Procedures When Occupants Claim Unregistered Long-Term Leases
September 28, 2026   Case Laws FEMA
Mandatory FEMA adjudication procedure protects against invalid orders; unconsidered ECB/FCCB eligibility circulars require fresh determination.
September 28, 2026   Case Laws Money Laundering
ECIR status preserves PMLA inquiry and statutory property adjudication despite a non-final acquittal in the scheduled offence.
September 28, 2026   Case Laws Money Laundering
Equivalent-value attachment under PMLA may reach pre-offence Indian property where proceeds remain abroad, subject to exceptional-possession limits.
September 28, 2026   Case Laws VAT / Sales Tax
Common-parlance classification places chewing gum under residuary goods rather than sweets, with consequential interest and penalty implications.
September 26, 2026   Case Laws Income Tax
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additions.
September 26, 2026   Case Laws Service Tax
Service tax liability quantified through a pre-cut-off bank lien notice qualified the declarant for Sabka Vishwas Scheme relief.
September 26, 2026   Case Laws GST
Rule 86A ledger blocking remains distinct from deemed recovery stay following an appellate pre-deposit, requiring separate unblocking consideration.
September 26, 2026   Case Laws GST
Provisional GST bank-account attachments lapse after one year, requiring defreezing where no fresh attachment order exists.
September 26, 2026   Case Laws GST
Incorrect GST head payments may be adjusted against IGST liability without duplicate tax payment or interest.
September 26, 2026   Case Laws GST
Duplicate GST adjudication on identical issues and periods undermines later State GST assessment and rectification action.

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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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