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...
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Cash Refund of Customs Duty / CVD - appellant could not avail the Cenat Credit - Section 142(3) of the CGST Act, 2017 - The Tribunal ruled in favor of the appellants, allowing their appeals for cash refunds under Section 142(3) of the CGST Act, 2017. The decision was based on the decision of larger bench interpretation that the appellants, unable to avail Cenvat Credit or Input Tax Credit under the GST regime, are eligible for cash refunds. - Refund to be allowed subject to verification.
Cash Refund of Customs Duty / CVD - appellant could not avail the Cenat Credit - Section 142(3) of the CGST Act, 2017 - The Tribunal ruled in favor of the appellants, allowing their appeals for cash refunds under Section 142(3) of the CGST Act, 2017. The decision was based on the decision of larger bench interpretation that the appellants, unable to avail Cenvat Credit or Input Tax Credit under the GST regime, are eligible for cash refunds. - Refund to be allowed subject to verification.
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