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The Supreme Court on Monday held that if a person is summoned under Section 69 (Power to arrest) of the CGST Act, 2017 for the purpose of recording of his/her statement, the provision of Section 438...
The Delhi High Court has held that the mere pendency of an appeal or an order of stay that may operate would not detract from the obligation of any person claiming a refund to make an application...
The Jammu & Kashmir and Ladakh High Court has ruled that Section 11A of the Central Excise Act 1944 which deals with recovery proceedings is not applicable when the excise duty refund has been...
The Supreme Court has upheld the decision of the Jammu and Kashmir and Ladakh (J&K&L) High Court where the court had held that the assessee was not liable to return the Education Cess and Secondary &...
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the Central Excise Commissioner can direct the Deputy Commissioner to appeal before the Commissioner...