Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Denial of refund of Krishi Kalyan Cess (KKC) not transited as input tax credit to the GST Tran-I Register. Under the CENVAT Credit Rules 2004, KKC was allowed as input credit but could only be utilized for payment of taxes on output services or clearance of goods as KKC. After the introduction of the CGST Act on 01.07.2017, KKC was discontinued. Section 142(6)(a) of the CGST Act allows for cash refund of CENVAT Credit lying in balance, notwithstanding contrary provisions in existing laws, except for Section 11B sub-Section 2. The Appellate Tribunal held that the appellant is entitled to a cash refund of the accumulated KKC input credits of Rs. 28,30,992/- with applicable interest, setting aside the order of the Commissioner of CGST & Central Excise (Appeals-II), Mumbai. The appeal was allowed.
Denial of refund of Krishi Kalyan Cess (KKC) not transited as input tax credit to the GST Tran-I Register. Under the CENVAT Credit Rules 2004, KKC was allowed as input credit but could only be utilized for payment of taxes on output services or clearance of goods as KKC. After the introduction of the CGST Act on 01.07.2017, KKC was discontinued. Section 142(6)(a) of the CGST Act allows for cash refund of CENVAT Credit lying in balance, notwithstanding contrary provisions in existing laws, except for Section 11B sub-Section 2. The Appellate Tribunal held that the appellant is entitled to a cash refund of the accumulated KKC input credits of Rs. 28,30,992/- with applicable interest, setting aside the order of the Commissioner of CGST & Central Excise (Appeals-II), Mumbai. The appeal was allowed.
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