Loading...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Economic offences and bail discretion: Section 480(6) BNSS does not create an automatic right to bail.
    Limitation for GST refund claims follows the law in force on the transaction date; unutilised ITC refunds use Explanation 2(e).
    GST advance rulings remain subject to limited writ review, and unequal tax treatment for cut tobacco could not stand.
    Annual return compliance: delayed Form GSTR-9C can attract late fee where the reconciliation statement is mandatory.
    Input tax credit re-credit cannot be blocked by portal limitations; undisputed entitlement must be restored manually.
    Natural justice breach in tax adjudication: improper service of notice and denial of hearing led to quashing of recovery action.
    Refund of input tax credit under inverted duty structure to be reconsidered under settled Supreme Court law, with reasons required.
    Electronic GST communication need not separately quote DIN when a verifiable RFN and statutory service modes establish traceability.
    Overlapping GST adjudication barred where the same suppliers and ITC dispute had already been decided by State authorities.
    GST portal migration from QRMP to monthly returns permitted, with backend changes and late-fee compliance required.
    Writ interference at show cause stage refused where GST notice raised disputed factual and classification issues.
    Composite supply in CIF imports bars separate GST on ocean freight; double taxation on the service element is impermissible.
    Belated GST appeal may be entertained on condition of pre-deposit where reduced-penalty relief was not used.
    Electronic credit ledger blocking cannot survive beyond one year and ordinarily requires a pre-decisional hearing.
    Retrospective GST amendment cured belated input tax credit defect, leading to quashing of the demand and fresh adjudication.
    Blocked input tax credit on land lease rental for factory construction extends to pre- and post-construction periods.
    Accrued liability and sale-and-lease-back principles upheld: construction deduction and film depreciation sustained against Revenue challenge.
    Stayed tax demand cannot be set off against refund; High Court orders release of refund with statutory interest.
    Section 10A turnover parity and subsidiary investment nexus resolved in part, with one issue remitted for fresh scrutiny.
    Section 10A parity, goodwill depreciation, and business nexus of subsidiary advances shaped the tax dispute outcomes.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Rejection of claim of duty drawback - Period of limitation - It...

Duty Drawback Claim Rejected Due to Time Limit Despite Compliance with Customs Act Section 74; Delay Reasons Overlooked.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs February 9, 2023 Case Laws HC
Rejection of claim of duty drawback - Period of limitation - It is also not in dispute that the petitioner has satisfied all the statutory requirements for claiming duty drawback as per the provisions under Section 74 of the Customs Act, 1962. When the petitioner has given detailed reasons as to why they were unable to file the duty drawback claim within the prescribed time, the first respondent ought to have considered the said reasons objectively - HC

Topics

Acts Income Tax