Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
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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