Separate speaking orders on reopening objections are mandatory; deciding them within reassessment invalidates jurisdiction and precludes revival of st...
Compulsorily convertible debentures remain debt before conversion, preventing transfer-pricing and interest-deduction disallowances on the stated fact...
Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
Refund of Cenvat credit availed on Education Cess and Higher Secondary Education Cess carried forward as on the appointed day i.e. 30.06.2017 in terms of Section 142(3) of the CGST Act 2017 - The Tribunal upheld the department's decision to reject the refund claim, citing Section 142(3) of the CGST Act, 2017. It noted that the entire refund claim amount had been carried forward by the appellant, making them ineligible for the refund.
Refund of Cenvat credit availed on Education Cess and Higher Secondary Education Cess carried forward as on the appointed day i.e. 30.06.2017 in terms of Section 142(3) of the CGST Act 2017 - The Tribunal upheld the department's decision to reject the refund claim, citing Section 142(3) of the CGST Act, 2017. It noted that the entire refund claim amount had been carried forward by the appellant, making them ineligible for the refund.
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