Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
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A consequential GST refund rejection following an appellate order may be challenged through the statutory appeal where the appellate order merely set aside the earlier rejection on previously considered grounds. The Proper Officer may examine refund entitlement afresh on other legally permissible grounds, provided the fresh reasons are distinct from those rejected in appeal. Questions concerning the appellate order's effect and the validity of the new rejection grounds require merits review in the statutory appellate process. Writ intervention is unavailable where the order is not prima facie non est or wholly without jurisdiction. The taxpayer may seek exclusion of the time spent in writ proceedings for limitation purposes.
A consequential GST refund rejection following an appellate order may be challenged through the statutory appeal where the appellate order merely set aside the earlier rejection on previously considered grounds. The Proper Officer may examine refund entitlement afresh on other legally permissible grounds, provided the fresh reasons are distinct from those rejected in appeal. Questions concerning the appellate order's effect and the validity of the new rejection grounds require merits review in the statutory appellate process. Writ intervention is unavailable where the order is not prima facie non est or wholly without jurisdiction. The taxpayer may seek exclusion of the time spent in writ proceedings for limitation purposes.
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