Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Bombay High Court
Where pre-deposit was made for appeal and First Appellate Authority dropped part of tax demand with no departmental appeal against that portion, petitioner was entitled to proportionate refund of pre-deposit for amount set aside, as insistence on finality for entire proceedings was erroneous and retention of such amount was unauthorized in law
Supreme Court
Where purchasing dealers challenged constitutional validity of section 16(2)(c) on ground that ITC could not be denied for supplier's failure to deposit tax, since ITC is a statutory concession and section 41 permits re-availment of reversed ITC upon subsequent payment of tax by supplier, section 16(2)(c) was constitutionally valid and could not be read down