PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
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Refund in cash in respect of certain amount of service tax - The appellant contends that they are entitled to refund under Section 142(3) of the CGST Act 2017, despite their inability to file a revised TRAN-1 due to changing filing dates. They argue based on case law precedents and the indefeasibility of credit. However, the Tribunal finds that the absence of specific provisions for refund under pre-GST laws prevents the appellant from claiming refund under Section 142(3).
Refund in cash in respect of certain amount of service tax - The appellant contends that they are entitled to refund under Section 142(3) of the CGST Act 2017, despite their inability to file a revised TRAN-1 due to changing filing dates. They argue based on case law precedents and the indefeasibility of credit. However, the Tribunal finds that the absence of specific provisions for refund under pre-GST laws prevents the appellant from claiming refund under Section 142(3).
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