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...
The statutory refund provision applied to service tax establishes a rebuttable presumption that the incidence of tax was passed to the consumer; where tax was paid but not payable, refundable amounts must be credited to the Consumer Welfare Fund unless the claimant proves the burden was not passed. A third-party or departmental No Objection Certificate cannot override that statutory scheme or permit refund to a party who did not bear the tax incidence. Recovery of an erroneously sanctioned refund is governed by the statutory recovery procedure for erroneous refunds, not by the refund provision itself.
The statutory refund provision applied to service tax establishes a rebuttable presumption that the incidence of tax was passed to the consumer; where tax was paid but not payable, refundable amounts must be credited to the Consumer Welfare Fund unless the claimant proves the burden was not passed. A third-party or departmental No Objection Certificate cannot override that statutory scheme or permit refund to a party who did not bear the tax incidence. Recovery of an erroneously sanctioned refund is governed by the statutory recovery procedure for erroneous refunds, not by the refund provision itself.
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