Preferential tariff claims under trade agreements require agreement-consistent origin checks, with safeguards against automatic denial for subsequent ...
Suppressed outward supplies require transaction-wise verification and reasoned findings before diary entries can support tax and penalty determination...
For bunched appeals, Section 109(8) of the CGST Act, read with Rule 110A of the CGST Rules, permits placement before a Single Member Bench only with the President's approval, if their cumulative value does not exceed Rs. 50 lakh and no question of law arises. Rejection of an IGST refund is a denial of entitlement, rather than a determination against the taxpayer of tax, input tax credit, fine, fee or penalty under that provision. Whether the amending notification is curative and retrospective or substantive and prospective raises a question of law requiring Division Bench consideration. Retrospective operation and refund entitlement remain to be determined on merits.
For bunched appeals, Section 109(8) of the CGST Act, read with Rule 110A of the CGST Rules, permits placement before a Single Member Bench only with the President's approval, if their cumulative value does not exceed Rs. 50 lakh and no question of law arises. Rejection of an IGST refund is a denial of entitlement, rather than a determination against the taxpayer of tax, input tax credit, fine, fee or penalty under that provision. Whether the amending notification is curative and retrospective or substantive and prospective raises a question of law requiring Division Bench consideration. Retrospective operation and refund entitlement remain to be determined on merits.
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TaxTMI 
TaxTMI 
