Home Highlights October 2011 Year 2011 This

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1. Refund claim - Once an application of refund has been filed before the refund sanctioning authority, the said authority is duty bound to decide the refund application...

2. The petitioner filed a refund application within the two-year limitation period for the year 2017-2018 on 17.09.2018, and subsequently filed a fresh refund application...

3. Claim of refund of tax paid earlier since the return was treated as Invalid by the AO - delay in rectification of return u/s 139(9) - refund cannot be allowed - HC

4. This trade circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) under West Bengal Goods and...

5. Refund of excess duty paid - Period of limitation - original refund application was filed within time but it was returned for deficiencies and is resubmitted by the...

6. Refund of the excise duty on goods returned to factory - Valuation - the submission on behalf of the assessee that the returned goods may be treated as a raw material...

7. Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the...

8. Circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) u/s 55 of CGST Act. CSD can...

9. Rejection of the refund application - rejection on the ground of time limitation - Defective refund application - The High Court held that, even assuming that the...

10. Refund of tax - Applications to condone delay in filing the return of income and claim of refund u/s 119(2)(b) rejected - The petitioner came to know about the fact of...

11. Interest of delayed refund - Relevant date for calculation of Interest - The Commissioner (Appeals) committed an illegality in construing 29.01.2020 as the date of...

12. The High Court adjudicated a matter concerning refund of an amount deposited under compulsion and provisional attachment of bank accounts. The court refrained from...

13. Refund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input...

14. Refund of excise duty - an application reminding them for the refund of this amount along with interest in pursuance of the Commissioner (Appeals)s order, cannot be...

15. E-FILING OF INCOME TAX RETURNS. - Article