Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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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