Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cash refund under Section 142(9)(b) of the CGST Act was held not to be deniable merely because transitional credit was not carried forward in TRAN-1, since an assessee may opt for the more beneficial statutory route and claim refund instead of transition. On the alleged mismatch between ST-3 returns and supporting documents, the Tribunal found the documents reflected input service credit while the return mistakenly showed input credit; as the credit was admittedly availed and the error did not undermine entitlement or indicate mala fides, denial of refund was unjustified. The impugned order was set aside and the appeal was allowed. - CESTAT
Cash refund under Section 142(9)(b) of the CGST Act was held not to be deniable merely because transitional credit was not carried forward in TRAN-1, since an assessee may opt for the more beneficial statutory route and claim refund instead of transition. On the alleged mismatch between ST-3 returns and supporting documents, the Tribunal found the documents reflected input service credit while the return mistakenly showed input credit; as the credit was admittedly availed and the error did not undermine entitlement or indicate mala fides, denial of refund was unjustified. The impugned order was set aside and the appeal was allowed. - CESTAT
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