Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
CESTAT partly allowed the appeal concerning refund of 4% Additional Duty of Customs on imported construction materials. It held that production of documents evidencing payment of VAT/CST, along with a Chartered Accountant certificate, satisfied para 2(e)(iii) of Notification No. 102/2007-Cus read with Circular No. 16/2008, and that the authority erred in rejecting the certificate merely for not conforming to the indicative format in PN 39/2011. However, applying the one-year limitation introduced by Notification No. 93/2008, the Tribunal held the refund claims linked to four specified bills of entry to be time-barred, granting refund only for the remainder.
CESTAT partly allowed the appeal concerning refund of 4% Additional Duty of Customs on imported construction materials. It held that production of documents evidencing payment of VAT/CST, along with a Chartered Accountant certificate, satisfied para 2(e)(iii) of Notification No. 102/2007-Cus read with Circular No. 16/2008, and that the authority erred in rejecting the certificate merely for not conforming to the indicative format in PN 39/2011. However, applying the one-year limitation introduced by Notification No. 93/2008, the Tribunal held the refund claims linked to four specified bills of entry to be time-barred, granting refund only for the remainder.
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