Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
Rule 89 permits an SEZ unit exporting zero-rated services on payment of integrated tax to claim refund where it used input tax credit proportionately distributed through an Input Service Distributor. The supplier-only refund restriction in the proviso to Rule 89(1) applies to direct supplies of goods or services to an SEZ unit, preventing duplicate supplier and recipient claims. It does not apply where corporate-level input services are distributed as credit and no supplier can seek the refund. The declaration under Rule 89(2)(f) likewise applies only to direct, tax-collected supplies to an SEZ unit; its absence does not bar such a refund claim. Refund rejections were set aside for processing.
Rule 89 permits an SEZ unit exporting zero-rated services on payment of integrated tax to claim refund where it used input tax credit proportionately distributed through an Input Service Distributor. The supplier-only refund restriction in the proviso to Rule 89(1) applies to direct supplies of goods or services to an SEZ unit, preventing duplicate supplier and recipient claims. It does not apply where corporate-level input services are distributed as credit and no supplier can seek the refund. The declaration under Rule 89(2)(f) likewise applies only to direct, tax-collected supplies to an SEZ unit; its absence does not bar such a refund claim. Refund rejections were set aside for processing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
