Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Rejection of refund claim - the case of appellant is that the ...


Refund Claim Rejection Overturned: No Show Cause Notice Issued u/s 73, Taxability Not Properly Determined.

March 25, 2017

Case Laws     Service Tax     AT

Rejection of refund claim - the case of appellant is that the dispute pertains to the rejection of refund claim and not to a decision on taxability - SCN u/s 73 was not issued - the impugned order rejecting the refund claim on ground of taxability is not sustainable as taxability has not been asserted by appropriate process and is set aside - AT

View Source

 


 

You may also like:

  1. Rejection of the Refund claim - Scope and validity of the addendum issued to Show Cause Notice - Period of limitation - The Addendum was issued to add something to the...

  2. Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the...

  3. The High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be considered a valid initiation of...

  4. The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show...

  5. Refund claim - payment of tax under protest - rejection of refund on the ground of taxability of activity - By not issuing a show cause notice and a consequential order,...

  6. Rejection of Refund claim without issuing show cause notice - Even if a party has waived the show cause notice, it will not absolve the department’s statutory liability...

  7. Eligibility of the petitioner to make a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2015 (SVLDRS) and the appropriation of the amount...

  8. HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice...

  9. The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated...

  10. Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

  11. Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the...

  12. Validity of Show cause notice (SCN) for GST demand - Transitional credit - The purpose of Section 73 and 74 of the JGST Act are entirely different from each other and...

  13. Validity of summary order and SCN - A perusal of the impugned show-cause notice (Annexure-5) issued under section 73 of the Act shows that it completely lacks in...

  14. Validity of SCN - opportunity of pre-show cause notice consultation - As the stand taken by the respondent authorities in the impugned show cause notice dated 31.12.2020...

  15. Validity of third notice issued u/s 73 of the GST Act, 2017 - the petitioner has a remedy to file reply to the show cause notice before the respondent authorities -...

 

Quick Updates:Latest Updates