Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Denial of refund claimed u/s 142(3) of CGST Act for service tax paid under RCM was incorrect. Rule 9(1)(e) of CENVAT Credit Rules, 2004 applies, not Rule 9(1)(bb), allowing credit. Imposition of equal penalty u/s 78 of Finance Act, 1994 was improper as no suppression of facts or intention to evade tax was proved. Appellant was eligible for refund u/s 142(3) of CGST Act, 2017 for CENVAT credit paid after GST implementation, though unable to avail TRAN-1 credit due to time lapse. Impugned order rejecting refund claims is set aside, and appeal allowed.
Denial of refund claimed u/s 142(3) of CGST Act for service tax paid under RCM was incorrect. Rule 9(1)(e) of CENVAT Credit Rules, 2004 applies, not Rule 9(1)(bb), allowing credit. Imposition of equal penalty u/s 78 of Finance Act, 1994 was improper as no suppression of facts or intention to evade tax was proved. Appellant was eligible for refund u/s 142(3) of CGST Act, 2017 for CENVAT credit paid after GST implementation, though unable to avail TRAN-1 credit due to time lapse. Impugned order rejecting refund claims is set aside, and appeal allowed.
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