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...
IGST charged on the ocean freight component pursuant to notifications was held not exigible and refunded; the Court treats retention of such tax as contrary to constitutional provisions and rejects reliance on Section 54/56 procedural provisions for denial of interest. The petitioner is awarded restitutionary relief in the form of simple interest running from the date of payment of the IGST on ocean freight until actual refund, at 6% per annum, payable within eight weeks, increasing to 9% per annum for further delay. The ruling treats unjust enrichment and unauthorized levy as operative bases for interest on refunds.
IGST charged on the ocean freight component pursuant to notifications was held not exigible and refunded; the Court treats retention of such tax as contrary to constitutional provisions and rejects reliance on Section 54/56 procedural provisions for denial of interest. The petitioner is awarded restitutionary relief in the form of simple interest running from the date of payment of the IGST on ocean freight until actual refund, at 6% per annum, payable within eight weeks, increasing to 9% per annum for further delay. The ruling treats unjust enrichment and unauthorized levy as operative bases for interest on refunds.
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