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![Interest on Excess ITR Refunds u/s Section 234D Applies to Refunds issued before June 1, 2003: Bombay HC [Read Order] Interest on Excess ITR Refunds u/s Section 234D Applies to Refunds issued before June 1, 2003: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2026/06/13/2140173-interest-excess-itr-refunds-issued-bombay-hc-taxscan.webp)
Interest on Excess ITR Refunds u/s Section 234D Applies to Refunds issued before June 1, 2003: Bombay HC [Read Order]
The Bombay High Court has ruled that interest under Section 234D of the Income TaxAct, 1961 can be levied on excess refunds which was granted before...
![Interest on Excess ITR Refunds u/s Section 234D Applies to Refunds issued before June 1, 2003: Bombay HC [Read Order] Interest on Excess ITR Refunds u/s Section 234D Applies to Refunds issued before June 1, 2003: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2026/06/13/2140173-interest-excess-itr-refunds-issued-bombay-hc-taxscan.webp)
Interest on Excess ITR Refunds u/s Section 234D Applies to Refunds issued before June 1, 2003: Bombay HC [Read Order]
The issue raised was whether the Section 234D, which provides for levy of interest on excess refunds granted to taxpayers retrospectively applicable which ultimately held retrospective in nature.
![Merely Questioning Process Behind NCLT Findings does not Justify Invoking Writ Jurisdiction: Bombay HC [Read Order] Merely Questioning Process Behind NCLT Findings does not Justify Invoking Writ Jurisdiction: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2026/06/13/2140172-merely-questioning-process-behind-nclt-findings-does-not-justify-invoking-writ-jurisdiction-taxscan.webp)
Merely Questioning Process Behind NCLT Findings does not Justify Invoking Writ Jurisdiction: Bombay HC [Read Order]
The High Court noted the petitioner improperly challenged only the subsequent order rejecting the recall application, failing to contest the substantive main order, which actually affected his rights.
![Merely Questioning Process Behind NCLT Findings does not Justify Invoking Writ Jurisdiction: Bombay HC [Read Order] Merely Questioning Process Behind NCLT Findings does not Justify Invoking Writ Jurisdiction: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2026/06/13/2140172-merely-questioning-process-behind-nclt-findings-does-not-justify-invoking-writ-jurisdiction-taxscan.webp)
Merely Questioning Process Behind NCLT Findings does not Justify Invoking Writ Jurisdiction: Bombay HC [Read Order]
The High Court noted the petitioner improperly challenged only the subsequent order rejecting the recall application, failing to contest the substantive main order, which actually affected his rights.


![Centre Waives Customs Duty on Nuclear Power Generation Goods Imported During April 2019-Jan 2026 [Read Notification] Centre Waives Customs Duty on Nuclear Power Generation Goods Imported During April 2019-Jan 2026 [Read Notification]](https://images.taxscan.in/h-upload/2026/06/13/2140159-centre-waives-customs-duty-on-nuclear-power-generation-taxscan.webp)
![Karnataka HC Directs Removal of Encroachments in Income Tax Layout Within 8 Weeks; Dismisses Land Claimant’s Petition [Read Order] Karnataka HC Directs Removal of Encroachments in Income Tax Layout Within 8 Weeks; Dismisses Land Claimant’s Petition [Read Order]](https://images.taxscan.in/h-upload/2026/06/12/2140127-karnataka-hc-removal-encroachments-income-tax-layout-land-claimant-petition-taxscan.webp)
![Bombay HC Judge Recuses from Hearing Tax Appeal involving Reliance Group, Matter to be Listed before another Bench [Read Order] Bombay HC Judge Recuses from Hearing Tax Appeal involving Reliance Group, Matter to be Listed before another Bench [Read Order]](https://images.taxscan.in/h-upload/2026/06/13/2140174-bombay-high-court-judge-tax-appeal-reliance-group-taxscan.webp)




![Kerala HC Quashes Composite GST Order for Seven Financial Years, Mandates Separate Notices [Read Order] Kerala HC Quashes Composite GST Order for Seven Financial Years, Mandates Separate Notices [Read Order]](https://images.taxscan.in/h-upload/2026/06/12/2140105-kerala-hc-quashes-composite-gst-order-for-seven-financial-years-taxscan.webp)
![Magistrate has no Jurisdiction to Decide Validity of Statutory Forms under KVAT Act: Karnataka HC [Read Order] Magistrate has no Jurisdiction to Decide Validity of Statutory Forms under KVAT Act: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2026/06/12/2140113-magistrate-has-no-jurisdiction-to-decide-validity-of-statutory-forms-under-kvat-act-taxscan.webp)
![Absence of Transit Remand Order, Non‑Compliance with Arrest Memo Procedures in GST Fraud Case: Allahabad HC Declares Detention Illegal [Read Order] Absence of Transit Remand Order, Non‑Compliance with Arrest Memo Procedures in GST Fraud Case: Allahabad HC Declares Detention Illegal [Read Order]](https://images.taxscan.in/h-upload/2026/06/12/2140111-transit-remand-order-non-compliance-arrest-memo-procedures-gst-fraud-case-allahabad-hc-detention-illegal-taxscan.webp)

![ITC Distribution Without ISD Registration Valid for Pre-Amendment Period: Kerala HC Quashes Rs. 1.31 Cr GST Demand against Intertek [Read Order] ITC Distribution Without ISD Registration Valid for Pre-Amendment Period: Kerala HC Quashes Rs. 1.31 Cr GST Demand against Intertek [Read Order]](https://images.taxscan.in/h-upload/2026/06/12/2140083-itc-distribution-isd-registration-pre-amendment-kerala-high-court-gst-demand-intertek-taxscan.webp)
![Service Tax not Leviable as Manpower Supply Service in absence of Consideration for Services: CESTAT [Read Order] Service Tax not Leviable as Manpower Supply Service in absence of Consideration for Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/06/11/2139959-service-tax-manpower-supply-service-consideration-services-cestat-chennai-taxscan.webp)
![TVS Capital Funds Gets Partial Relief from CESTAT in Sponsorship Service Tax & Cenvat Credit Dispute [Read Order] TVS Capital Funds Gets Partial Relief from CESTAT in Sponsorship Service Tax & Cenvat Credit Dispute [Read Order]](https://images.taxscan.in/h-upload/2026/06/01/2138693-tvs-capital-funds-cestat-chennai-sponsorship-service-tax-cenvat-credit-taxscan.webp)
![Short Payment of Service Tax, No Penalty on National Insurance Co. if Differential Tax Arises from Reconciliation Exercise: CESTAT [Read Order] Short Payment of Service Tax, No Penalty on National Insurance Co. if Differential Tax Arises from Reconciliation Exercise: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/05/30/2138559-short-payment-service-tax-penalty-national-insurance-co-reconciliation-cestat-bangalore-taxscan.webp)
![Banks Eligible for CENVAT Credit on Service Tax Paid for Deposit Insurance Premium: Karnataka HC [Read Order] Banks Eligible for CENVAT Credit on Service Tax Paid for Deposit Insurance Premium: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2026/05/20/2137523-banks-eligible-cenvat-credit-service-tax-karnataka-hc-taxscan.webp)
![Karnataka HC Quashes Service Tax Order, Remands Matter Citing Failure to Consider Exemption Notification and Reliance on TDS Statements/ITR [Read Order] Karnataka HC Quashes Service Tax Order, Remands Matter Citing Failure to Consider Exemption Notification and Reliance on TDS Statements/ITR [Read Order]](https://images.taxscan.in/h-upload/2026/05/19/2137410-karnataka-hc-quashes-service-tax-order-taxscan.webp)
![Sub-Agent Not Liable to pay Service Tax When Principal Discharges Duty on Transportation Activity: CESTAT [Read Order] Sub-Agent Not Liable to pay Service Tax When Principal Discharges Duty on Transportation Activity: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/06/11/2140019-cestat-chennai-transportation-activity-taxscan.webp)

Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order] Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Bangalore-Service-Tax-liquidated-damages-Taxscan.jpg)
Yogitha S. Yogesh
Rupesh Sharma


Saagarika Gopinath
![Bombay HC upholds 0.5% Corporate Guarantee Fee for Transfer Pricing, Grants Relief to Zee Entertainment [Read Order] Bombay HC upholds 0.5% Corporate Guarantee Fee for Transfer Pricing, Grants Relief to Zee Entertainment [Read Order]](https://images.taxscan.in/h-upload/2026/06/12/2140098-bombay-hc-corporate-guarantee-fee-for-transfer-grants-relief-zee-entertainment-taxscan.webp)
![Relief to Cooperative Society : Kerala HC Upholds Single Judge Verdict in TDS Dispute, Relies on Precedent Set in Panangad Service Co-operative Bank Case [Read Order] Relief to Cooperative Society : Kerala HC Upholds Single Judge Verdict in TDS Dispute, Relies on Precedent Set in Panangad Service Co-operative Bank Case [Read Order]](https://images.taxscan.in/h-upload/2026/06/12/2140102-cooperative-society-kerala-hc-verdict-tds-dispute-panangad-service-co-operative-bank-case-taxscan.webp)
![Challenge on Taxability of Contributions u/s 57(2A) of KCS Act Pending for 10 years: Karnataka HC Condones Delay in Filing Appeals by Karnataka State Co-operative Federation [Read Order] Challenge on Taxability of Contributions u/s 57(2A) of KCS Act Pending for 10 years: Karnataka HC Condones Delay in Filing Appeals by Karnataka State Co-operative Federation [Read Order]](/images/placeholder.jpg)
![Plastic Bottle Scrap Seizure: Kerala HC Closes Writ Petition Due to Finalization of Confiscation Order [Read Order] Plastic Bottle Scrap Seizure: Kerala HC Closes Writ Petition Due to Finalization of Confiscation Order [Read Order]](https://images.taxscan.in/h-upload/2026/06/11/2140025-kerala-hc-confiscation-order-taxscan-.webp)



