Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
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Refund claim - export of service - zero rated supply - receipt in convertible foreign exchange - Amount received through Paypal in Indian currency - The High Court observed that payments received through PayPal, acting as an intermediary, and credited in Indian Rupees after conversion, complied with the FEMA regulations and RBI guidelines. - The court determined that the failure to directly receive payments in foreign currency or produce export invoices does not automatically disqualify the petitioner from refund eligibility, as the essence of the transactions met the criteria for "export of service". - Consequently, the petitioner is entitled for export of tax paid on export and the unutilized input tax credit used in export of service. - Refund allowed.
Refund claim - export of service - zero rated supply - receipt in convertible foreign exchange - Amount received through Paypal in Indian currency - The High Court observed that payments received through PayPal, acting as an intermediary, and credited in Indian Rupees after conversion, complied with the FEMA regulations and RBI guidelines. - The court determined that the failure to directly receive payments in foreign currency or produce export invoices does not automatically disqualify the petitioner from refund eligibility, as the essence of the transactions met the criteria for "export of service". - Consequently, the petitioner is entitled for export of tax paid on export and the unutilized input tax credit used in export of service. - Refund allowed.
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