Case Laws

Review petition of department in Safari Retreat Pvt Ltd case dismissed

Rectification order under section 161 needs prior PH

Interest payment to be made by the department on inadvertent deposit made in Electronic Cash Ledger

No interest payable to the taxpayer for delay in responding to Deficiency Memo

Limitation is counted from the date of communication of the order

ITC allowed for Rooftop Solar Plant in a Commercial Mall

Electronic Credit Ledger could be utilized for pre-deposit requirements

Negative blocking of the Electronic Credit Ledger is not sustainable. HC ruling upheld.

Fusible interlining cloth should be classified under Chapters 50 to 55, rather than Chapter 59, due to its partial coating nature. HC ruling upheld

Revocation of cancellation of registration allowed on payment of all outstanding tax dues, including interest, penalties, and late fees