Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
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Inadvertent payment of GST under the IGST head does not constitute a supply wrongly treated as inter-State or intra-State. Accordingly, Section 19 of the IGST Act, the corresponding CGST provision and Rule 89(1A) do not require a taxpayer to make fresh CGST and SGST payments before seeking a refund where the aggregate liability was already discharged within the prescribed period under IGST. The authorities were directed to appropriate the IGST amount towards the corresponding CGST and SGST liabilities, subject to any procedurally necessary refund application. The inconsistent portion of the rectification order was set aside, and the matter was disposed of on that basis.
Inadvertent payment of GST under the IGST head does not constitute a supply wrongly treated as inter-State or intra-State. Accordingly, Section 19 of the IGST Act, the corresponding CGST provision and Rule 89(1A) do not require a taxpayer to make fresh CGST and SGST payments before seeking a refund where the aggregate liability was already discharged within the prescribed period under IGST. The authorities were directed to appropriate the IGST amount towards the corresponding CGST and SGST liabilities, subject to any procedurally necessary refund application. The inconsistent portion of the rectification order was set aside, and the matter was disposed of on that basis.
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