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...
CESTAT (LB) held that Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess could not be transitioned as Cenvat credit under s.140(1) CGST Act via TRAN-1, as these cesses were excluded from "eligible duties" and had already been subsumed in 2015 with no corresponding levy under GST. The appellant's act of consolidating such cesses in TRAN-1 did not create any vested right to input tax credit. CESTAT further held that cash refund of accumulated cesses was governed by s.11B CEA and the applicable limitation; since the blockage occurred in 2015 and refund was claimed only in 2021, the claims were hopelessly time-barred. Relief under s.142(3) CGST Act was denied, and refund was rejected.
CESTAT (LB) held that Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess could not be transitioned as Cenvat credit under s.140(1) CGST Act via TRAN-1, as these cesses were excluded from "eligible duties" and had already been subsumed in 2015 with no corresponding levy under GST. The appellant's act of consolidating such cesses in TRAN-1 did not create any vested right to input tax credit. CESTAT further held that cash refund of accumulated cesses was governed by s.11B CEA and the applicable limitation; since the blockage occurred in 2015 and refund was claimed only in 2021, the claims were hopelessly time-barred. Relief under s.142(3) CGST Act was denied, and refund was rejected.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
