Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Excess IGST paid twice on export supplies is refundable where export turnover and IGST liability were correctly reported in GSTR-1 but mistakenly classified under supplies other than zero-rated supplies in GSTR-3B. The mismatch prevented automated customs refund, leading to a second IGST payment through a corrected return; refund of that second payment did not extinguish the claim for the original excess payment. A clerical reporting error, supported by return reconciliation, does not constitute a substantive breach justifying denial. Retaining tax paid twice would lack authority of law, and refund cannot be denied on procedural grounds or the stated limitation objection.
Excess IGST paid twice on export supplies is refundable where export turnover and IGST liability were correctly reported in GSTR-1 but mistakenly classified under supplies other than zero-rated supplies in GSTR-3B. The mismatch prevented automated customs refund, leading to a second IGST payment through a corrected return; refund of that second payment did not extinguish the claim for the original excess payment. A clerical reporting error, supported by return reconciliation, does not constitute a substantive breach justifying denial. Retaining tax paid twice would lack authority of law, and refund cannot be denied on procedural grounds or the stated limitation objection.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
