Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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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