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Court Directs Cash Refund: Writ Petitions Grant Relief on CENVAT Credit. Judgement rules in favor of petitioners, mandates cash refund under Section 142(3) of CGST Act, 2017 for excess duty payments.

Writ Petition Outcome captures the essence of the court's decision to grant relief based on the interpretation of Section 142(3) of the CGST Act, 2017...

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Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...

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Bombay High Court Hears Petition Against Coercive Recovery of Service Tax Without Adjudication, Examining Scope of Section 73 of Finance Act, 1994. The Court Considers Whether Revenue Can Take Steps Under Section 87 Absent Determination of Tax Liability Through Statutory Adjudication Process.

The petitioner, ICICI Bank Ltd., a scheduled bank, challenged a communication dated 25/3/2015 issued by the Service Tax authorities demanding interest...

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Bombay High Court Dismisses Writ Petition Challenging Revisional Order in Sales Tax Exemption Dispute. Revisional Authority Under Section 57 of Bombay Sales Tax Act, 1959 Has Power to Set Aside Refund Orders Granted Under Section 62 When Exemption Notification Does Not Apply.

The petitioner, M/s. Shiv Shyam Sales Enterprises, a partnership firm dealing in gas hot plates as importer and retailer, filed a writ petition under ...

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Bombay High Court Directs Income Tax Department to Comply with ITAT Order and Release Seized Jewellery and Refund Within Six Weeks. Failure to Complete Block Assessment Within Limitation Under Section 158BE of Income Tax Act, 1961 Renders Retention of Seized Assets Illegal.

The petitioner, legal heir of Late Mr. Lakhpatrai Agarwal, filed a writ petition challenging the inaction of the Income Tax Department in complying wi...

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Bombay High Court Hears Writ Petition Seeking Refund of Customs Duty on Non-Delivered Goods. Importer's Refund Claim Rejected by Customs Authority Due to Inter-Departmental Dispute over Liability, Sections 13, 23, 27A of Customs Act, 1962 Involved.

The petitioner, a company manufacturing PVC/CPVC pipes, imported 100 metric tons of Polyvinyl Chloride Resin SG-5 Erdos. It filed Bill of Entry No. 84...

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Supreme Court Dismisses Consumer Complaint Against Builder for Refund of Consideration Due to Premature Filing and Lack of Deficiency Proof. Complaint Filed Before Expiry of Contractual Grace Period Under Allotment Terms, and Appellants Failed to Establish Incomplete Work or Delay in Possession Offer.

The dispute arose from a consumer complaint filed by the appellants against the respondent-company, a builder, alleging deficiency in service due to d...