Related-party creditor exclusion bars CoC participation where lender rights show policy-making involvement, and post-CIRP assignment cannot cure ineli...
Rectification of apparent typographical errors may proceed without hearing when tax liability, input tax credit, and ruling substance remain unchanged...
Refund of ocean freight paid under protest - unconstitutional levy or not - The respondent's argument that refund claims based on unconstitutional levies should be pursued through a suit or writ petition was rejected. - The Court reiterated the principle of unjust enrichment, emphasizing that the petitioner had not passed on the tax burden and therefore, is entitled to the refund. - Consequently, the Court ruled in favor of the petitioner, directing respondent No. 2 to verify and grant the refund of IGST paid on ocean freight within eight weeks from the date of the order, along with statutory interest.
Refund of ocean freight paid under protest - unconstitutional levy or not - The respondent's argument that refund claims based on unconstitutional levies should be pursued through a suit or writ petition was rejected. - The Court reiterated the principle of unjust enrichment, emphasizing that the petitioner had not passed on the tax burden and therefore, is entitled to the refund. - Consequently, the Court ruled in favor of the petitioner, directing respondent No. 2 to verify and grant the refund of IGST paid on ocean freight within eight weeks from the date of the order, along with statutory interest.
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