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Explore the latest cases reported in HCC’s Goods & Service Tax Reports (GSTR) Volume on Exemption, refund, CENVAT Credit, Appeal, Interest, Limitation, unjust enrichment and much more.
Explore the latest cases reported in HCC’s Goods & Service Tax Reports (GSTR) Volume on Confiscation, CENVAT Credit, Merchandise Exports from India Scheme, Export Oriented Unit (EoU), Refund, Valuation, Export-Import Policies and much more.
Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Income tax deductions, Depreciations, Reassessment, Appeal and much more.
It is reasonable to infer that petitioner has already passed on the burden of octroi duties to its consumers as it has neither pleaded nor established that it has not passed on the burden of the alleged excess octroi collected by the Bombay Municipal Corporation to its consumers.
The Court said that in the absence of any authority to forfeit the sum deposited in the application or agreement between the petitioner and the respondent, or any statutory provision or circular, renders the respondents disentitled to withhold the amount deposited with them.
Supreme Court said that once the parties committed themselves to a written contract, whereby they reduced the terms and conditions agreed upon by them to writing, the same would be binding upon them.
VLCC failed to deliver on their promise by not conducting the courses as per the agreed terms. Furthermore, their suggestion to adjust the course fees against the enrolment of a relative was found to be unfair and contrary to consumer protection principles by DCDRC.
“The authorities rejected petitioner’s refund claim by mentioning that payments in respect of some of the invoices are received in advance, but respondents have not referred to any particular instance where payments in respect of any invoices are received prior to the date of invoices.”
A pre-deposit does not partake the character of a tax or duty. Those are sums which are deposited by an assessed solely for the purposes of pursuing the remedy of appeal.
Calcutta High Court observed that “…inaction and ‘shifting the blame game' by one authority to another is highly deprecated by this court.”
NCLT seeks response from respondents to the application for refunds to passengers under Section 60(5) of IBC.
Supreme Court stayed the operation of the Allahabad High Court's judgment to the extent it directs refund of the fee paid to ex-students, till the next date of hearing.
The Delhi High Court held that Ernst and Young Ltd. is not an ‘intermediary’ under the IGST Act, as it does not arranges or facilitates services to overseas EY entities from the third parties but only renders services to them.
Kerala High Court observed that when the suit is dismissed on finding that it is barred by law, the court fees cannot be refunded.
CESTAT states that cancelled flat bookings amount to non-performance of service,Held that Service tax is not applicable if no service is rendered.
“When series of decisions of Constitutional Courts are available then the Principle of Judicial discipline cast a duty on me to follow those and nothing else”, observed the Tribunal.
Delhi High Court: In a writ petition filed by an Additional District Judge for reimbursement of his treatment charges during
National Consumer Disputes Redressal Commission (NCDRC): The Bench of S.M. Kanitkar (Presiding Member) and Binoy Kumar (Member) while deliberating upon
The Central Board of Direct Taxes has notified Income-tax (26th Amendment) Rules, 2022 to amend Income-tax Rules, 1962. The amendment
Calcutta High Court: The Division Bench of Debangsu Basak and Bibhas Ranjan De, JJ. disposed of a appeal which was directed against