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
VAT - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Refund of amount collected without authority of law including ...

Case Laws     VAT and Sales Tax

August 12, 2019

Refund of amount collected without authority of law including TDS - Sharing of revenue between two States - the amount paid by the petitioner pursuant to the interim order passed by the Court should be refunded. In the normal course, the person to whom it is paid is liable to refund it.

View Source

 


 

You may also like:

  1. Refund alongwith Interest - amount deposited during search proceedings - If tax is collected without any authority of law, the same would amount to depriving a person of...

  2. Interest on delayed refund - if Revenue is of the view that this amount could not be collected at that stage, the Revenue was free to refund the said amount but the...

  3. Refund of amount retained without authority of law - It is well settled that once such amounts were deposited by the petitioner and were retained by the department...

  4. Revision u/s 263 by CIT - Addition u/s 68 - unexplained share application money - Since the aforesaid exercise was carried out by the second AO in the reassessment...

  5. Assessee followed joint venture model for sharing revenue with collaborators as per franchise agreement. Assessee recorded all revenues, incurred expenditure, and shared...

  6. The CESTAT held that the revenue authorities cannot adopt an inconsistent stand in subsequent proceedings when the facts are identical, unless there is a change in law....

  7. Revision u/s 263 - addition made u/s. 68 - Assessee had discharged the onus upon it about the identity creditworthiness and genuineness of the share capital and premium...

  8. Interest in terms of Section 244A - When an order of refund is issued, the same should include interest payable on the amount, which is refunded. If the refund does not...

  9. 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...

  10. Addition u/s 41(1) - amount ceased to be a liability - The amounts paid as tax has not been obtained in 1995- 96 as the same had not been refunded. Until the amount of...

  11. Refund claim - amount paid under protest - on administrative charges collected towards supply of fly ash free of cost - Since the amount is deposited under protest and...

  12. The Appellate Tribunal addressed the issue of refund of excess taxes claimed by the Assessee due to a difference in the amount of TDS and Advance Tax as computed by the...

  13. Disbursal of refund amount - action of withholding of the petitioner/assessee’s claim of refund in question by the respondent CGST authority and not refunding the same...

  14. Collection of amount under threat without any authority of law - No demand for duty made even after lapse of two years - Amount to be refunded within 6 weeks; in case...

  15. Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

 

Quick Updates:Latest Updates