Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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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