Kerala High Court | Court fee cannot be refunded after the suit decided on merits
Kerala High Court observed that when the suit is dismissed on finding that it is barred by law, the court fees cannot be refunded.
Refund
Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder
CESTAT states that cancelled flat bookings amount to non-performance of service,Held that Service tax is not applicable if no service is rendered.
‘Commissioner ought to have followed Supreme Court’s Ranbaxy Laboratories verdict’; CESTAT grants interest on delayed sanction of Refund claim under Rule 5 of CENVAT Credit Rules
“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 directs Delhi Government to reimburse Rs. 16 lakhs to a judicial officer as reimbursement for treatment of Covid-19
Delhi High Court: In a writ petition filed by an Additional District Judge for reimbursement of his treatment charges during
Offer of possession of apartments without the amenities promised and arbitrary deduction of earnest money; Read to know whether NCDRC found Mahindra Homes liable for deficient service?
National Consumer Disputes Redressal Commission (NCDRC): The Bench of S.M. Kanitkar (Presiding Member) and Binoy Kumar (Member) while deliberating upon
New Form 29D introduced for Application by a person under S. 239A of the IT Act, 1961 vide Income-tax (26th Amendment) Rules, 2022
The Central Board of Direct Taxes has notified Income-tax (26th Amendment) Rules, 2022 to amend Income-tax Rules, 1962. The amendment
Cal HC │ Reasonable opportunity should be granted to the assessee to produce the document impacting tax liability
Calcutta High Court: The Division Bench of Debangsu Basak and Bibhas Ranjan De, JJ. disposed of a appeal which was directed against
Delhi HC| Refund cannot be adjusted while appeal to earlier challenge to assessment is pending
Delhi High Court: A Division Bench of Manmohan and Manmeet Pritam Singh Arora JJ. disposed the petition and directed the respondents to
2G Spectrum Scam| Supreme Court rejects ex-licensee’s refund demand of Rs 1454.94 crores Entry Fee, holding him faulty as a confederate of fraud
Supreme Court: The 3-Judge Bench comprising of Dr. Dhananjaya Y Chandrachud*, Surya Kant and Vikram Nath, JJ., affirmed the impugned order of
Cal HC │ No intention of any evasion of tax; Court directs refund of penalty and tax paid on protest
Calcutta High Court: Md. Nizamuddin, J. decided on a petition which was filed challenging the impugned order of the appellate commissioner confirming
Financier-in-possession of a motor/transport vehicle liable to pay tax under U.P. Motor Vehicles Taxation Act, 1997: SC
Supreme Court: While dealing with the scope of Section 12 of the U.P. Motor Vehicles Taxation Act, 1997, bench of MR Shah*
CESTAT | Jurisdiction for claim of refund filed/initiated to be dealt under the provision Central Excise law and not by the provision of CGST law
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) dismissed the application filed by the Revenue (CCE & ST,
Claiming Refund Sans Challenge to Assessment in Customs Law: The Controversy Explained
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 4
When 25% of the bid is already paid, whether failure to deposit the remaining 75% empowers the Bank to direct forfeiture of money even when Bank suffered no loss in subsequent auction? SC answers
Supreme Court: The Division Bench comprising of M.R. Shah and B.V. Nagarathna, JJ., directed the Indian Bank to refund the 25% auction
CESTAT | Can refund claim be denied on the ground that freight had not been included in the assessable value? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal wherein the refund claim was denied in
CESTAT | Can refund of the IGST paid on the imported goods be demanded when there is no intention to take release of goods? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Sulekha Beevi C.S. (Judicial Member) allowed an appeal brief facts of which were that
CESTAT | If two reasonable constructions of a taxing provision are possible, that construction which favours the assessee must be adopted; Appeal allowed
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed an appeal which was filed with the point of
CESTAT | Amount claimed as refund already debited in Returns, whether there would be entitlement for refund under Rule 5 of CCR, 2004? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P Dinesha (Judicial Member) allowed an appeal in which the Tribunal had to decide
‘Parliament entitled to make policy choices on fiscal issues’;Here’s why Supreme Court upheld constitutionality of Section 54(3) of CGST Act
“A claim to refund is governed by statute. There is no constitutional entitlement to seek a refund.”
MahaRERA unriddles ‘carpet area’ under MOFA & RERA | Apartment booked under Maharashtra Ownership of Flats Act, Can complainants claim refund for variation in area of apartment as sale agreement was executed as per RERA Act?
Maharashtra Real Estate Regulatory Authority, Mumbai (MahaRERA): While focusing on the definition of carpet area in Pre-RERA and Post-RERA, Coram of Ajoy