Home Highlights July 2014 Year 2014 This

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1. Power of RP to admit the Claims suo-motu - There is no such provision that the IRP shall admit the Claim without filing a Claim either in Form-B or in Form-C. - the IRP...

2. Rejection of refund claim - eligible exemption - In the facts of the present case, there are no clear averments made by the appellant that conditions prescribed under...

3. Denial the benefit of the exemption notification no. 45/2017-Cus and 46/2017-Cus - Re-importation of the goods - The appellant exported goods to Thailand but faced...

4. Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

5. Denial of exemption claim to SEZ units - Notification No.4/2004-ST - denial of the benefit of the notification to the appellant shall result in mockery when the...

6. The Appellate Tribunal dismissed the appeal, holding that the appellant's claim for outstanding income tax demands against the corporate debtor could not be admitted...

7. Claim of Retirement benefits before RP - CIRP proceedings - Since, the Resolution Professional stated that he has admitted the interest on gratuity of the applicants...

8. CIRP - Seeking a direction to admit the claim of the Appellant as Financial Creditor - The Tribunal found that the possession of the units had indeed been handed over to...

9. Refund of CGST & SGST wrongly paid - Interpretation of the term “subsequently held” - the term “subsequently held” in section 77 of CGST Act, 2017 or under section 19 of...

10. Denial of Refund claim – Availment of benefit of Notification No.41/07-ST & Notification no.17/09-ST – Computation of period of limitation for different periods and...

11. The case before CESTAT Bangalore involved a refund claim seeking the benefit of a Notification under the Indo-Sri Lanka Free Trade Agreement. The issue was whether the...

12. The Adjudicating Authority had the power to recall its earlier order, which contained factual mistakes, and pass a corrected order regarding the return of the Corporate...

13. Income from pension fund u/s 10(23AAB) - CIT(A) admitted the fresh claim - Claim of exemption when the income is taxable u/s 44 - If the assessee failed to revise its...

14. Refund claim of amount of cenvat credit reversed wrongly - when the amounts were paid by the appellant and appellant cannot claim a mistake on his part - AT

15. Denial of benefit of Notification - wrong mention of notification no. in the declaration - merely because the number of the Notification mentioned in the declaration...