Grant of refund with interest - department seek to adjust the ...

Court Rules Against Department's Attempt to Offset Taxpayer Refund with Later Demands; Emphasizes Fairness in Tax Refunds.

November 13, 2015

Case Laws Income Tax HC

Grant of refund with interest - department seek to adjust the refund with subsequent demand - it would amount to putting a premium over the wrong act of the revenue of not refunding the amount when due and adjusting the same against the demands which have accrued much later in point of time - HC

View Source

← Previous Next →

Grant of refund with interest - department seek to adjust the ...

Court Rules Against Department's Attempt to Offset Taxpayer Refund with Later Demands; Emphasizes Fairness in Tax Refunds.

November 13, 2015

Case Laws Income Tax HC

You may also like:

CENVAT Credit - Whether the department can demand and recover under Rule 14 an amount under Rule 6(3) (i) equal to 10% of the value of the exempted products? - under no...

CESTAT allowed the appeal regarding refund of unutilized accumulated CENVAT credit. Department's rejection of refund claim citing ineligible input services under Rule...

HC accepted petitioner's alternative proposal to pay additional 5% of outstanding tax demand for AY 2011-12, bringing total payment to 20% of assessed amount. This...

The High Court allowed the petition and quashed the impugned order rejecting the petitioner's refund application for unutilized input tax credit. The court held that the...

Denial of interest on the refund claim sanctioned to the appellant - it is seen that in ordinary course of refund arising out of finalization of provisional assessment...

The appellants challenged the order of the Commissioner (Appeals) denying eligible interest on the refunded amount. The court held that interest accrued on the deposited...

HC upheld validity of Rule 36(4) of CGST Rules, dismissing constitutional challenge. Court determined Rule 36(4) derives authority from Section 16 of CGST Act and...

Judicial Discipline - Seeking refund of accumulated Cenvat credit - input services or not - The department had not accepted the judgement in the case of Paul Merchants...

Tax authority rejected rectification application filed by taxpayer for zero-rated supply citing violation of principles of natural justice. Court examined impugned...

Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common...

The High Court held that the Revenue's decision to adjust the refund due to the petitioner for the assessment years 2008-09 and 2017-18 against the stayed demand for the...

The High Court dismissed the Revenue's petition challenging the order of the Single Judge. The court held that u/s 18(3) of the Tamil Nadu Value Added Tax Act, 2006, and...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

The HC set aside the Revenue's adjustment of refunds due to the petitioner for AY 2020-21 against outstanding demands for AYs 2016-17, 2017-18, and 2018-19. The Court...

Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of...

Quick Updates: