The petitioner is a pharmaceutical company. It took over the business of another pharmaceutical company. It applied for registration in 2020 and sought a refund of accumulated inverted input tax credit. It could not file a refund electronically (on the portal) as it was not registered during the period in question. Accordingly, it filed a…

The assessee is a manufacturer of particleboard. It is exempt from payment of central excise duty. During the course of manufacture, an intermediate product, viz., impregnated paper, comes into existence. The Revenue proposed to demand central excise duty on such intermediate products. Periodical show cause notices were issued, and demands were confirmed. The appellate authority…

The assessee is a manufacturer of particleboard. It is exempt from payment of central excise duty. During the course of manufacture, an intermediate product, viz., impregnated paper, comes into existence. The Revenue proposed to demand central excise duty on such intermediate products. Periodical show cause notices were issued, and demands were confirmed. The appellate authority…

The petitioner is undertaking a works contract for the state government. It could not file the GSTR-3B return in time for want of receipt of consideration. The input tax credit was disallowed on the ground that the time under section 16(4) of the CGST had lapsed. Accordingly, demand was confirmed. The petitioner had challenged Section…

The appellant sought a refund of an amount paid as a deposit during the course of the investigation in 2004. In the first round of litigation, vide Final Order No. A/88363–86366/2019, the CESTAT set aside previous adverse orders passed by the adjudicating authority. Pursuant to such a favorable order, the appellant was successful in getting…

The appellant sought a refund of an amount paid as a deposit during the course of the investigation in 2004. In the first round of litigation, vide Final Order No. A/88363–86366/2019, the CESTAT set aside previous adverse orders passed by the adjudicating authority. Pursuant to such a favorable order, the appellant was successful in getting…