Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Page of 4891
Press 'Enter' after typing page number.
201 to 220 of 97820 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The case involves a dispute over a refund claim (of Cenvat Credit) filed by the appellant beyond the time limit. The Assistant Commissioner stated that the refund was sanctioned earlier, but the appellant did not utilize the remedy u/s 35 of the Central Excise Act within the stipulated time. The communication from the Assistant Commissioner was deemed appealable based on precedent. The appellant's refund claim was filed before the introduction of GST, and the order allowing the refund implied it should be in cash. The Commissioner (Appeals) erred in deeming the appeal non-maintainable, and the jurisdictional authorities were directed to implement the refund order in cash u/s 142(3) and 142(6) of the CGST Act. The appeal was allowed.
The case involves a dispute over a refund claim (of Cenvat Credit) filed by the appellant beyond the time limit. The Assistant Commissioner stated that the refund was sanctioned earlier, but the appellant did not utilize the remedy u/s 35 of the Central Excise Act within the stipulated time. The communication from the Assistant Commissioner was deemed appealable based on precedent. The appellant's refund claim was filed before the introduction of GST, and the order allowing the refund implied it should be in cash. The Commissioner (Appeals) erred in deeming the appeal non-maintainable, and the jurisdictional authorities were directed to implement the refund order in cash u/s 142(3) and 142(6) of the CGST Act. The appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
