Case Laws

Refund claim can be filed under the category "Others" if the claims could not be filed under "Export of Services"

Issuing a consolidated show cause notice covering various financial years would cause prejudice to an assessee who would not get the full period envisaged for adjudication under the Statute, if that period is circumscribed by the limitation period prescribed in relation to an earlier financial year

Original filing date must be considered while computing limitation period for Refund claims

Limitation period for filing appeal u/s 107 must be counted in calendar months (3 months and 1 month) rather than days (90 days and 30 days)

General Penalty u/s 125 is not applicable when late fee u/s 47 is already levied (late fee serves as a penalty)

Taxability on toll collection rights related to a concession agreement with NHAI: CG Tollway Ltd to file appeal against the demand order

Provisional attachment u/s 83: Requisite opinion formation by the Commissioner must be based on tangible evidence

Penalty for Non-Claim of Goods: Alternative remedy directed

Statutory pre-deposit refunds cannot be denied for being time-barred

Credit on capital goods received after 1st July 2017 is not allowed if the payment was made before the appointed date