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...
The HC observed that notifications imposing GST on specified services were declared ultra vires and that the petitioner sought refund of tax paid following finality of that declaration. The revenue refused the refund on limitation grounds, contending the limitation period commenced from the Supreme Court's order dated 19.05.2022. Noting the dispute as to the temporal commencement of limitation and the petitioner's entitlement to restitution, the HC issued notice to the respondent to answer the claim for refund, returnable 3 October 2025, thereby directing adjudication of the limitation defence and the petitioner's refund claim on the merits.
The HC observed that notifications imposing GST on specified services were declared ultra vires and that the petitioner sought refund of tax paid following finality of that declaration. The revenue refused the refund on limitation grounds, contending the limitation period commenced from the Supreme Court's order dated 19.05.2022. Noting the dispute as to the temporal commencement of limitation and the petitioner's entitlement to restitution, the HC issued notice to the respondent to answer the claim for refund, returnable 3 October 2025, thereby directing adjudication of the limitation defence and the petitioner's refund claim on the merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
