Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Refund claim of encashed amount by the revenue - Direction to withdraw recovery proceedings by issuing a demand draft equivalent to the Bank Guarantee - circular dated 18.03.2020 - The Court notes the submissions of both parties regarding the inability to prefer an appeal due to the non-constitution of the appellate tribunal. - Referring to a circular, the Court acknowledges the issue of pending appellate processes due to the absence of the appellate tribunal. The Court directs the respondent to refund the encashed amount to the petitioner within one month from the date of the judgment. It further directs the petitioner to furnish a fresh bank guarantee within one week from the date of refund, valid for one year.
Refund claim of encashed amount by the revenue - Direction to withdraw recovery proceedings by issuing a demand draft equivalent to the Bank Guarantee - circular dated 18.03.2020 - The Court notes the submissions of both parties regarding the inability to prefer an appeal due to the non-constitution of the appellate tribunal. - Referring to a circular, the Court acknowledges the issue of pending appellate processes due to the absence of the appellate tribunal. The Court directs the respondent to refund the encashed amount to the petitioner within one month from the date of the judgment. It further directs the petitioner to furnish a fresh bank guarantee within one week from the date of refund, valid for one year.
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