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    Tag: indirect tax law

    Appellate Authority Cannot Remand Cases in GST Refund Appeals: Allahabad HC
    Appellate Authority Cannot Remand Cases in GST Refund Appeals: Allahabad HC
    High CourtLatest news

    Appellate Authority Cannot Remand Cases in GST Refund Appeals: Allahabad HC

    The Allahabad High Court held that the Appellate Authority under Section 107(11) of the CGST Act lacks power to remand matters, annulling refund-related remand orders and relying on its earlier ruling in Anand & Anand vs. Principal Commissioner of CGST prohibiting such action.

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    Tax Refund Can Be Granted Only When Burden Is Not Transferred: Supreme Court
    Tax Refund Can Be Granted Only When Burden Is Not Transferred: Supreme Court
    Supreme Court

    Tax Refund Can Be Granted Only When Burden Is Not Transferred: Supreme Court

    The Supreme Court of India held that tax refunds are payable only when the burden has not been passed on, warning courts against creating mechanisms beyond statutory limits. Referring to Section 54, it directed amounts to the Consumer Fund.

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    Common or Trade Parlance Test Must Be Used: Supreme Court Clarifies Key Principles in Tax Classification
    Common or Trade Parlance Test Must Be Used: Supreme Court Clarifies Key Principles in Tax Classification
    Supreme Court

    Common or Trade Parlance Test Must Be Used: Supreme Court Clarifies Key Principles in Tax Classification

    The Supreme Court highlighted important principles for applying the common or trade parlance test in classification disputes under taxation laws. Previously, the CESTAT ruled that imported ‘aluminium shelves’ should be classified as parts of agricultural machinery under CTI 84369900.

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