Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Documented exports to Bhutan may support an IGST refund despite non-filing of shipping bills where tax invoices, Bhutan invoices, sealing endorsements, border clearances and Bhutan import declarations establish that goods were exported. Payment of IGST and consignment-level export evidence are treated as sufficient to support the refund claim in these circumstances. A penalty for the procedural lapse is unjustified where departmental authorities permitted the consignments to cross the border without objecting to the missing shipping bills or providing guidance on the revised procedure. The refund is payable with applicable interest, including interest from three months after filing the claim until payment.
Documented exports to Bhutan may support an IGST refund despite non-filing of shipping bills where tax invoices, Bhutan invoices, sealing endorsements, border clearances and Bhutan import declarations establish that goods were exported. Payment of IGST and consignment-level export evidence are treated as sufficient to support the refund claim in these circumstances. A penalty for the procedural lapse is unjustified where departmental authorities permitted the consignments to cross the border without objecting to the missing shipping bills or providing guidance on the revised procedure. The refund is payable with applicable interest, including interest from three months after filing the claim until payment.
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