Background The GST Law brought with it a fresh tax rate structure and the availability of additional input tax credit. […]
Facts: P.C. Universal (P.) Ltd. (“the petitioner”) filed a petition and sought directions for filing refund application manually. RFD-01
SC Larger Bench (LB) holds that the assessee liable to pay interest u/s 11AB of the Central Excise Act, 1944
Madhya Pradesh HC issues notice to Revenue in writ challenging Circular No. 37/11/2018- GST dated March 15, 2018, dealing with
Provisions of section 129 (Detention, seizure and release of goods and conveyance in transit) and 130 (Confiscation of goods or
Facts: Wardha Power Company Ltd. (“the assessee”) filed refund application in respect of services consumed in SEZ. However, the Adjudicating
The Hon’ble High Court of Punjab and Haryana directed competent authority by passing speaking order w.r.t refund online application of
The Hon’ble Hyderabad HC dismisses writ, holding that interest u/s 50 of CGST Act, 2017 (“the CGST Act”) @18% is
The Hon’ble High court of Madras directed GST authority to consider the application of assessee for pending GST dues in
The Hon’ble CESTAT of New Delhi allowed refund of 4% SAD in respect of Notification No. 102/2007-Customs dated September 14,
