Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
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