Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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Differential GST arising from the replacement of VAT by GST during an ongoing works contract is to be borne by the recipient of the works contract service. Where the contractor has discharged that additional liability and the State has received the benefit of the completed work, the contractor is entitled to reimbursement of the verified differential amount. High Court directed the respondents to determine the GST differential attributable to the tax-regime change, verify the relevant records and calculations, and reimburse the amount in accordance with law within the stipulated period.
Differential GST arising from the replacement of VAT by GST during an ongoing works contract is to be borne by the recipient of the works contract service. Where the contractor has discharged that additional liability and the State has received the benefit of the completed work, the contractor is entitled to reimbursement of the verified differential amount. High Court directed the respondents to determine the GST differential attributable to the tax-regime change, verify the relevant records and calculations, and reimburse the amount in accordance with law within the stipulated period.
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