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Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
HC ruled in favor of the petitioner, directing release of refund claim and applicable interest for unutilized Input Tax Credit (ITC) related to freight forwarding services. The court held that under Section 54(11) of CGST Act, 2017, the department cannot withhold refund without a pending appeal challenging the Appellate Authority's order. The refund must be released with statutory interest, subject to potential future departmental appeal. The decision follows precedent establishing that standalone departmental opinion cannot justify refund withholding.
HC ruled in favor of the petitioner, directing release of refund claim and applicable interest for unutilized Input Tax Credit (ITC) related to freight forwarding services. The court held that under Section 54(11) of CGST Act, 2017, the department cannot withhold refund without a pending appeal challenging the Appellate Authority's order. The refund must be released with statutory interest, subject to potential future departmental appeal. The decision follows precedent establishing that standalone departmental opinion cannot justify refund withholding.
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