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    September 28, 2026   Circulars Customs
    Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
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    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.
    September 28, 2026   Case Laws GST
    Effective service of rectification notices is essential before rejecting inverted-duty GST refunds, requiring fresh hearing on remand.
    September 28, 2026   Case Laws GST
    Erroneous refund recovery permits statutory interest on excess inverted-duty ITC refunds despite unchallenged sanction orders and principal repayment.
    September 28, 2026   Case Laws Income Tax
    Section 132B release requires timely disclosure of seized cash's nature and source; established ownership alone does not compel release.
    September 28, 2026   Case Laws Income Tax
    Change-of-opinion reassessment of employment deduction fails without fresh tangible material, invalidating the reopening process entirely.
    September 28, 2026   Case Laws Income Tax
    Reassessment notices alleging fictitious mutual-fund losses were quashed where a final prior ruling governed identical facts.
    September 28, 2026   Case Laws Income Tax
    Genuine hardship in refund condonation requires reasoned findings on claim correctness and genuineness, not a stand-alone delay explanation.
    September 28, 2026   Case Laws Income Tax
    Tariff-related income-tax reimbursement disputes require specialised regulatory adjudication, leaving contested debit-note merits outside ordinary wri...
    September 28, 2026   Case Laws Income Tax
    Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
    September 28, 2026   Case Laws Income Tax
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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.
September 28, 2026   Case Laws GST
Effective service of rectification notices is essential before rejecting inverted-duty GST refunds, requiring fresh hearing on remand.
September 28, 2026   Case Laws GST
Erroneous refund recovery permits statutory interest on excess inverted-duty ITC refunds despite unchallenged sanction orders and principal repayment.
September 28, 2026   Case Laws Income Tax
Section 132B release requires timely disclosure of seized cash's nature and source; established ownership alone does not compel release.
September 28, 2026   Case Laws Income Tax
Change-of-opinion reassessment of employment deduction fails without fresh tangible material, invalidating the reopening process entirely.
September 28, 2026   Case Laws Income Tax
Reassessment notices alleging fictitious mutual-fund losses were quashed where a final prior ruling governed identical facts.
September 28, 2026   Case Laws Income Tax
Genuine hardship in refund condonation requires reasoned findings on claim correctness and genuineness, not a stand-alone delay explanation.
September 28, 2026   Case Laws Income Tax
Tariff-related income-tax reimbursement disputes require specialised regulatory adjudication, leaving contested debit-note merits outside ordinary writ jurisdiction for determination.
September 28, 2026   Case Laws Income Tax
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application of Mind
September 28, 2026   Case Laws Income Tax
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceedings.

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Home › Highlights › Income Tax › 2023 › September, 2023 › This
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Income Tax

Interest on refund due to error on the part of officer - As the...

Mumbai Tax Refund Delay Investigation: Officer Error Costs Public Funds, Legal Actions Considered Under DTVSV Act Sections 5(2) & 6.

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Income Tax September 1, 2023 Case Laws HC
Interest on refund due to error on the part of officer - As the amount of interest is being paid out of public exchequer, the Chief Principal Commissioner in-charge of Circle 3 (2), Mumbai shall hold an enquiry as to why the order u/s. 5(2) read with 6 of the DTVSV Act was not passed till 21st June 2022 and why the refund amount was not paid until 26th May 2023, identify where the fault was and may take such steps as available in law including recovering the interest paid to Petitioner from the erring officer (s). - HC
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