Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common Portals, to be legally unsustainable. It held that the petitioner's exports were eligible for a refund under the provisions of the CGST and IGST Acts, emphasizing the procedural rights of exporters to claim refunds for zero-rated supplies. Recognizing the petitioner's entitlement to the refund and the undue delay caused by the authorities, the court awarded interest on the refund amount, underlining the state's accountability in adhering to statutory timelines for refunds.
Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common Portals, to be legally unsustainable. It held that the petitioner's exports were eligible for a refund under the provisions of the CGST and IGST Acts, emphasizing the procedural rights of exporters to claim refunds for zero-rated supplies. Recognizing the petitioner's entitlement to the refund and the undue delay caused by the authorities, the court awarded interest on the refund amount, underlining the state's accountability in adhering to statutory timelines for refunds.
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