Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Refund of IGST paid on goods exported - claim of higher duty drawback - The court found merit in the petitioner's contentions regarding entitlement to the refund of IGST paid on exported goods during the transitional period. - Relying on precedents and legal provisions, the court allowed the petition and directed the respondent authorities to refund the IGST amount, after deducting the differential duty drawback.
Refund of IGST paid on goods exported - claim of higher duty drawback - The court found merit in the petitioner's contentions regarding entitlement to the refund of IGST paid on exported goods during the transitional period. - Relying on precedents and legal provisions, the court allowed the petition and directed the respondent authorities to refund the IGST amount, after deducting the differential duty drawback.
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