Refund of pre-deposit cannot be denied on limitation grounds to avoid viola...
Note – Once refund is by way of statutory exercise, the same cannot be retained neither by the State, nor by the Centre, that too by taking aid of a […]
Note – Once refund is by way of statutory exercise, the same cannot be retained neither by the State, nor by the Centre, that too by taking aid of a […]
Room No. 229A, North Block, New Delhi, dated the 28th March, 2025 To, All Principal Chief Commissioner/ Chief Commissioner of Customs/ Customs (Preventive) / Customs and Central Tax All Principal […]
North Block, New Delhi, Dated: 27th March 2025 To, All the Principal Chief Commissioners/ Chief Commissioners All the Principal Directors General/ Directors General Madam/Sir, Subject: Various issues related to availment […]
New Delhi, the 28th March, 2025 S.O…….(E).- In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962), the Central […]
Note – It is the responsibility of the Central Excise Officer with whom the Returns are filed to scrutinise them and if necessary, make the best judgment assessment under Section […]
Note – Under Section 74 of the CGST Act, the end termini for adjudication varies for each financial/assessment year, since it is not pegged to the date of the show […]
Note – A Rule Making Authority has to make the Rules within the scope of the parent Act and no Rules shall exceed beyond the scope of the parent Act […]
Note – The Union Government issued a Circular No.178/10/2022-GST dated 03.08.2022, and clarified that notice period recovery was not chargeable to GST. At para 7.5 of this circular, the Government […]
Note – The department cannot invoke the extended period of limitation merely because the returns were self-assessed. Even under the self-assessment scheme, the Tribunal has repeatedly held that the proper […]
Note: CGST Act means Central Goods and Services Tax Act, 2017 Amendments carried out through the Finance Bill, 2025 will come into effect from the date when the same will […]