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Code
HC
HC: Tax paid under protest anterior to demand-order adjustable against mandatory…
HC: Blocking ITC without recording reasons or passing order violates Rule 86A…
HC: Clarifies STO’s power to initiate action following audit; Dismisses plea…
HC: Excess DRC-03 payment during investigation satisfies pre-deposit…
HC: Quashes non-speaking refund rejection, ignoring Assessee’s distinct-person…
HC: Sets aside TRAN-1 credit denial, remands matter over non-consideration…
HC: Tax on ocean-freight recovered from Indian vessel supplier in CIF-…
HC: No scope for consolidating various FYs in single SCN
HC: Composite assessment-order for multiple tax periods invalid; Allows fresh…
HC: Penalty u/s 122 matching wrongly availed ITC not disproportionate;…
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