CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
The dominant issue was whether the tax authority should be directed to act on a pending refund application and consider interest and penalty. The court held that the authority must decide the refund application in accordance with law, specifically taking into account the claim for refund along with applicable interest, and bearing in mind binding precedents on such refund claims. Consequently, the authority was directed to consider, process, and pass appropriate orders on the refund application within four months from receipt of the order, and the writ petition was disposed of. - HC
The dominant issue was whether the tax authority should be directed to act on a pending refund application and consider interest and penalty. The court held that the authority must decide the refund application in accordance with law, specifically taking into account the claim for refund along with applicable interest, and bearing in mind binding precedents on such refund claims. Consequently, the authority was directed to consider, process, and pass appropriate orders on the refund application within four months from receipt of the order, and the writ petition was disposed of. - HC
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