Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Zero-rated IGST refund claims routed through a Foreign Post Office were treated as enforceable statutory entitlements. Reading the IGST Act with the CGST Rules, the Court stated that taxpayers had a right to seek refund and that the respondents were responsible for processing the claim. The absence of an available upload mechanism for the relevant period, and shifting responsibility between customs, the Foreign Post Office and the Board, was treated as an administrative failure that could not defeat a statutory refund claim. The matter was left pending on an assurance of further action.
Zero-rated IGST refund claims routed through a Foreign Post Office were treated as enforceable statutory entitlements. Reading the IGST Act with the CGST Rules, the Court stated that taxpayers had a right to seek refund and that the respondents were responsible for processing the claim. The absence of an available upload mechanism for the relevant period, and shifting responsibility between customs, the Foreign Post Office and the Board, was treated as an administrative failure that could not defeat a statutory refund claim. The matter was left pending on an assurance of further action.
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