Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Refund of Service Tax - time limitation - Exercise of power u/s 142(3) of GST Act for refund of service tax - The case involves the rejection of a refund claim by the Appellant based on limitation, which was upheld by the Commissioner (Appeals). The Appellant argues that the cause of action for refund arose upon refunding the service tax amount, not the payment date. Additionally, the Appellant contends that GST laws do not provide for the refund of service tax. The jurisdiction of the Tribunal over refund claims is also questioned, but it is established that the Tribunal has jurisdiction under Section 142 of the CGST Act. The validity of refund applications is upheld by citing past decisions of the Tribunal.
Refund of Service Tax - time limitation - Exercise of power u/s 142(3) of GST Act for refund of service tax - The case involves the rejection of a refund claim by the Appellant based on limitation, which was upheld by the Commissioner (Appeals). The Appellant argues that the cause of action for refund arose upon refunding the service tax amount, not the payment date. Additionally, the Appellant contends that GST laws do not provide for the refund of service tax. The jurisdiction of the Tribunal over refund claims is also questioned, but it is established that the Tribunal has jurisdiction under Section 142 of the CGST Act. The validity of refund applications is upheld by citing past decisions of the Tribunal.
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