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Section 148 Notice Issued to a Deceased Assessee Is Void Ab Initio: Allahabad High Court
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Section 148 Notice Issued to a Deceased Assessee Is Void Ab Initio: Allahabad High Court

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Service tax on ocean freight held refundable as levy declared unconstitutional and limitation under Section 11B held inapplicable
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Service tax on ocean freight held refundable as levy declared unconstitutional and limitation under Section 11B held inapplicable

Kirti Gupta -
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Refund directed as GST was paid under a mistake of law and Section 54 limitation was held inapplicable because the amount collected lacked authority of law
Case Laws

Refund directed as GST was paid under a mistake of law and Section 54 limitation was held inapplicable because the amount collected lacked authority of law

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GST refund allowed as tax collected on failed contract cannot be retained without authority of law
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GST refund allowed as tax collected on failed contract cannot be retained without authority of law

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Refund sustained as GST recovery during investigation was held coercive and not self-ascertained under Section 74(5)
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Refund sustained as GST recovery during investigation was held coercive and not self-ascertained under Section 74(5)

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Refund of pre-deposit allowed as time bar under Section 54 held directory, not mandatory, ensuring Article 265 compliance
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Refund of pre-deposit allowed as time bar under Section 54 held directory, not mandatory, ensuring Article 265 compliance

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Refund Allowed Despite Delay: GST Paid by Mistake Under Exempted Notification
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Refund Allowed Despite Delay: GST Paid by Mistake Under Exempted Notification

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Contractual Tax Terms Prevail Over Misunderstanding of GST Council Decisions
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Contractual Tax Terms Prevail Over Misunderstanding of GST Council Decisions

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Detention is illegal where vehicle was found at location other than as mentioned in the e-way bill.
Case Laws

Detention is illegal where vehicle was found at location other than as mentioned in the e-way bill.

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