Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
For export refunds under rule 89(4), net input tax credit, turnover of zero-rated supply and adjusted total turnover must correspond to the same relevant period. Export invoices for goods intended for export are issued before or at removal of goods; their value is included in zero-rated turnover where issued during that period, even if the goods are exported later, provided actual export is established. Refund cannot be denied solely because export occurred after the relevant period. An objection that certain input tax credit was inadmissible did not affect the sanctioned refund because the maximum computable refund remained higher than the amount claimed. The departmental appeal was dismissed.
For export refunds under rule 89(4), net input tax credit, turnover of zero-rated supply and adjusted total turnover must correspond to the same relevant period. Export invoices for goods intended for export are issued before or at removal of goods; their value is included in zero-rated turnover where issued during that period, even if the goods are exported later, provided actual export is established. Refund cannot be denied solely because export occurred after the relevant period. An objection that certain input tax credit was inadmissible did not affect the sanctioned refund because the maximum computable refund remained higher than the amount claimed. The departmental appeal was dismissed.
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