Refund on account of export cannot be withheld merely on the ground that Revenue intends to file appeal

The Hon’ble Delhi High Court in Alex Tour and Travel Pvt. Ltd. v. Assistant Commissioner, CGST directed the Revenue department to disburse the assessee’s refund claim along with interest as payable and held that, the Revenue cannot withheld assessee’s refund merely on account that it intends to file appeal before the GST tribunal that to when the Tribunal is not constituted.

No liability to pay interest in a revenue-neutral situation

The CESTAT, Kolkata in M/s Jai Balaji Industries Limited v. Commissioner of Central Excise, Bolpur set aside the order confirming interest on differential duty and held that where the differential duty paid by the assessee is available as CENVAT credit to the Assessee’s sister concern then it is a revenue-neutral situation. Thus, as duty was not actually payable, the payment of interest does not arise in the case of revenue neutral situation.

Guidelines for determining discrepancies arising on tax calculation on pre-GST contracts

The Hon’ble Karnataka High Court in Sri Chandrashekaraiah v. State of Karnataka [WP no. 9721 of 2019(T-RES) dated April 11, 2023] issued guidelines for determining discrepancies arising on tax calculation for Pre-GST works Contracts. Facts: Sri Chandrashekaraiah (“the Petitioner”) a Class 1 contractor entered into works contract with various State Government agencies. The work contracts […]

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