Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges collected by the petitioner from customers into the taxable value of Ready Mix Concrete (RMC) supplied cannot be grounds for denying refund. The pre-deposit amount debited in returns for the Assessment Years 2015-2016 under the Tamil Nadu Value Added Tax regime cannot be denied refund invoking a circular, as the substantial questions of law have been answered in favor of the petitioner. The Commercial Tax Department cannot deny refund after accepting pre-deposit through debit in VAT Returns and considering Revision Orders. u/s 142(6)(a) and (b) of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, the pre-deposit amounts must be refunded. The impugned intimations invoking the circular and denying refund are quashed, and the respondents are directed to refund the amount to the petitioner within thirty days.
The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges collected by the petitioner from customers into the taxable value of Ready Mix Concrete (RMC) supplied cannot be grounds for denying refund. The pre-deposit amount debited in returns for the Assessment Years 2015-2016 under the Tamil Nadu Value Added Tax regime cannot be denied refund invoking a circular, as the substantial questions of law have been answered in favor of the petitioner. The Commercial Tax Department cannot deny refund after accepting pre-deposit through debit in VAT Returns and considering Revision Orders. u/s 142(6)(a) and (b) of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, the pre-deposit amounts must be refunded. The impugned intimations invoking the circular and denying refund are quashed, and the respondents are directed to refund the amount to the petitioner within thirty days.
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