Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
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Rejection of cash refund claims for Krishi Kalyan Cess under the GST regime. The key points are: The provisions for transition under the GST Act allow certain eligible credits to be carried forward or refunded, but do not extend to ineligible duties like the Krishi Kalyan Cess. The appellants were not entitled to claim refund of unutilized cenvat credit under the existing rules. Section 142(3) read with Section 174 of the GST Act does not entitle them to cash refund of the Cess. The Commissioner (Appeals) order rejecting the refund claim was upheld by the CESTAT (Appellate Tribunal).
Rejection of cash refund claims for Krishi Kalyan Cess under the GST regime. The key points are: The provisions for transition under the GST Act allow certain eligible credits to be carried forward or refunded, but do not extend to ineligible duties like the Krishi Kalyan Cess. The appellants were not entitled to claim refund of unutilized cenvat credit under the existing rules. Section 142(3) read with Section 174 of the GST Act does not entitle them to cash refund of the Cess. The Commissioner (Appeals) order rejecting the refund claim was upheld by the CESTAT (Appellate Tribunal).
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