Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
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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