Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
IGST refund on exports could not be rejected merely because the exporter had claimed the higher duty drawback rate under Circular No. 37/2018, since that circular had already been held invalid as inconsistent with the statutory provisions and refund rules. Relying on the earlier High Court rulings, the Court set aside the rejection founded solely on that circular and remitted the refund claim for fresh consideration in accordance with law after giving the exporter an opportunity of hearing.
IGST refund on exports could not be rejected merely because the exporter had claimed the higher duty drawback rate under Circular No. 37/2018, since that circular had already been held invalid as inconsistent with the statutory provisions and refund rules. Relying on the earlier High Court rulings, the Court set aside the rejection founded solely on that circular and remitted the refund claim for fresh consideration in accordance with law after giving the exporter an opportunity of hearing.
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