Resolving the Jurisdiction of Customs Officers and DRI under Customs Act, 1962.
7 Nov 2024The Supreme Court addressed the powers of Directorate of Revenue Intelligence (DRI) officers as "proper officers" under the Customs Act, specifically ...
Search Results for "refund"
579 result(s) found
Found 579 result(s)
High Court
Partition Dispute Judgment: Unregistered Partition Deed Not Subject to Stamp Duty and Penalty Requirement. The Bombay High Court held that an unregistered partition deed recording a family arrangement does not require impounding for stamp duty or registration, and ordered a refund of penalties.
25 Oct 2024The High Court in this Writ Petition addressed the legality of an order by the trial Court that sent an unregistered partition deed to the Collector o...
- 1238
High Court
Analyzing Rights and Liabilities in Auction Sales of Attached Properties under the MPID Act.
25 Oct 2024The High Court of Bombay dismissed a writ petition filed by Lemon Seeds Hospitality Pvt. Ltd., which sought the cancellation of an auction sale of att...
- 494
High Court
Refund Rejection Orders Quashed Due to Breach of Rule 92(3) of CGST Rules, 2017 and Violation of Natural Justice. Rejection of refund applications overturned on grounds of non-compliance with procedural rules and denial of opportunity for hearing.
24 Oct 2024The Petitioner challenged the rejection of its refund application by the department on the grounds of procedural irregularities and a breach of the Ce...
- 362
High Court
Writ Petition Challenging Review Orders on MVAT Refund Adjustments Quashed by Bombay High Court. Bombay High Court invalidates review orders under Section 15 of the Maharashtra Settlement of Arrears of Taxes Act due to lack of jurisdiction, directing refund of Rs. 2.72 crores with interest.
23 Oct 2024The Bombay High Court quashed review orders issued under Section 15 of the Maharashtra Settlement of Arrears of Taxes Act, 2022 (Settlement Act). The ...
- 283
High Court
Refund Denial Set Aside Due to Non-Compliance with Rule 92(3) of CGST Rules, 2017. Court orders reconsideration of refund applications by following procedural compliance under Rule 92(3) of CGST Rules.
22 Oct 2024The Court dealt with a petition challenging the rejection of a refund claim under CGST Rules, 2017. The petitioner argued that there was non-complianc...
- 413
Supreme Court
Auction Set Aside on Equitable Grounds: Auction Purchaser Compensated with Interest. Supreme Court modifies High Court orders to grant 6% interest to auction purchaser for delay in refund after auction cancellation.
18 Oct 2024The Supreme Court partially allowed the appeal of the auction purchaser, who was deprived of the use of Rs.81,20,000 due to the cancellation of an auc...
- 576
High Court
GST Refund Granted Due to Retrospective Amendments: Court Directs Refund Without Interest Affidavit confirms petitioner’s entitlement; amended Section 50(3) exempts interest liability.
16 Oct 2024The petitioner filed a writ petition challenging an order by the Joint Commissioner (Appeals) that declined a refund claim. Since the GST Tribunal was...
- 279
High Court
A protracted legal battle results in an order for delayed refund interest under the Customs Act, 1962.
15 Oct 2024The Bombay High Court ordered the Deputy Commissioner of Customs to pay interest on a delayed refund of Special Additional Duty (SAD). The petitioner ...
- 540
High Court
High Court Quashes Deficit Stamp Duty Demand on Deemed Conveyance After 20-Year Delay. Maharashtra Co-operative Housing Society Succeeds in Writ Petition; Stamp Duty Demand Set Aside
3 Oct 2024The judgment emphasized that demands for deficit stamp duty are subject to a statutory time limitation under Section 53A of the Maharashtra Stamp Act....
- 446
