Case Laws

Ongoing investigation by one tax authority does not automatically stop another body’s power to initiate and conduct a separate investigation

No audit u/s 65 can be conducted after closure of business. Assessment proceedings u/s 73 or 74 can be initiated.

Petitioner should have availed the appeal remedy before approaching the court directly

'Jac Olivol Herbal Body Oil' is a cosmetic under HSN 3304

No jurisdiction survives when the foundation of the charge was previously set aside in its entirety in proceedings u/s 130

Pre-deposit for appeal can be made by debiting from the Electronic Credit Ledger

Delay in filing appeal cannot be condoned when the taxpayer has not availed the appellate remedy

ATS Township Pvt. Ltd not guilty of profiteering i.r.o projects other than 'ATS Rhapsody'

Refund cannot be rejected without providing any reasons.

Revenue to dispose of the manually filed refund claim application and pay the refund amount with interest