Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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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