Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Jurisdiction of CESTAT under GST Act, 2017 - Refund order passed u/s 142 - In the present case, the service tax was paid under the provisions of Chapter V of the Finance Act and refund was claimed u/s 142(3) of the CGST Act, under which the claim was required to be disposed of in accordance with the provisions of the existing law. - An appeal would lie to the CESTAT against an order passed u/s 142 - AT (Larger Bench)
Jurisdiction of CESTAT under GST Act, 2017 - Refund order passed u/s 142 - In the present case, the service tax was paid under the provisions of Chapter V of the Finance Act and refund was claimed u/s 142(3) of the CGST Act, under which the claim was required to be disposed of in accordance with the provisions of the existing law. - An appeal would lie to the CESTAT against an order passed u/s 142 - AT (Larger Bench)
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
