Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Retrospective amendment of the Foreign Trade Policy cannot deprive exporters or service providers of SEIS benefits accrued while an operative scheme covered their eligible services. The power to formulate or amend the policy does not authorise retrospective withdrawal of such accrued rights. Services rendered and foreign exchange earned during FY 2019-20 remained eligible despite later notifications introducing Appendix 3X and excluding specified services under Appendix 3E. The notifications operate prospectively from their respective issue dates, requiring processing of accrued SEIS claims and consequential benefits, including claims that could not previously be filed.
Retrospective amendment of the Foreign Trade Policy cannot deprive exporters or service providers of SEIS benefits accrued while an operative scheme covered their eligible services. The power to formulate or amend the policy does not authorise retrospective withdrawal of such accrued rights. Services rendered and foreign exchange earned during FY 2019-20 remained eligible despite later notifications introducing Appendix 3X and excluding specified services under Appendix 3E. The notifications operate prospectively from their respective issue dates, requiring processing of accrued SEIS claims and consequential benefits, including claims that could not previously be filed.
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