Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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Refund under GST can be withheld only when the statutory conditions for invoking Section 54(11) are actually satisfied, including a pending proceeding or appeal; the mere possibility that the State may file an appeal is insufficient. The High Court held that the authority could not refuse to process a refund arising from an appellate order simply because the appeal period had not expired, as that showed no conscious application of mind and no valid basis under Rule 92(2). The refusal was set aside and the refund claim remitted for fresh consideration after hearing the taxpayer and passing a reasoned order.
Refund under GST can be withheld only when the statutory conditions for invoking Section 54(11) are actually satisfied, including a pending proceeding or appeal; the mere possibility that the State may file an appeal is insufficient. The High Court held that the authority could not refuse to process a refund arising from an appellate order simply because the appeal period had not expired, as that showed no conscious application of mind and no valid basis under Rule 92(2). The refusal was set aside and the refund claim remitted for fresh consideration after hearing the taxpayer and passing a reasoned order.
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