Case Laws

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

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

Refund cannot be rejected without providing any reasons.

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

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

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

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

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

Refund claim of un-utilized Input Tax Credit (ITC) used in making zero rated supplies of services without payment of IGST is allowed.