Home Highlights January 2017 Year 2017 This

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1. Recovery of Refund - The original orders passed by the adjudicating authority in sanctioning the refunds in favour of the appellants were not challenged by Revenue...

2. Refund of amount of mandatory pre-deposit - adjustment/set off the amount of refund against the arrears towards assessee - There exist no other provision in the Act...

3. Sabka Vishwas (Legacy Dispute Resolution) (SVLDR) Scheme - classification of “tax dues” under the “arrears category” - once the pending litigation had been withdrawn,...

4. Recovery of refunded earlier, deposited by each of the petitioners as Education Cess and Secondary and Higher Education Cess - erroneous refund or not - under the facts...

5. Recovery of dues by adjusting them against the refund amount - Delay in processing refund - In this case, the default notices were issued after the period within which...

6. Recovery of refund - the orders-in-original sanctioning the refund have already attained finality and the Revenue has not filed any appeal against the sanctioning of the...

7. The authorities under the Maharashtra Settlement of Arrears of Taxes Act, 2022 cannot exercise powers granted under the MVAT Act. The Settlement Act is a self-contained...

8. When calculating interest u/s 244A(1), if a refund is granted earlier, it should be adjusted against the interest component first, and the remaining amount, if any,...

9. 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...

10. Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

11. Refund Claim – Since classification and liability to Central Excise duty have attained finality, the refund claim has no merit - AT

12. Refund claim - time limitation - Denial of refund of certain amount deposited through GAR challan - The said deposit has never been adjusted against any tax liability in...

13. Tax refund adjustment towards the arrears of the tax - respondent authorities have applied the refund tax towards penalty only but not towards the arrears of tax - the...

14. The High Court held that the petitioner was eligible to apply under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, for resolving legacy tax disputes. The...

15. Stay of demand - pre-deposit of only 20% of the disputed demand - adjustments of refunds against demand - respondent is entitled to seek pre-deposit of only 20% of the...