Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Refund of the unutilized ITC of GST Compensation Cess on coal - zero rated supply - rejection of refund on the ground of time limitation - Vires of Clause 5 of the impugned Notification No. 53/2023 – The court held that the notification’s Clause 5 is clear in its stipulation that no appeal can be filed for issues not involving tax. The court found no grounds to challenge the clause’s constitutional validity. - The court determined that the order was indeed communicated when uploaded on the portal, thus initiating the statutory period for filing appeals. It rejected the petitioner’s claim that the physical receipt of the order marked the start of the appeal period.
Refund of the unutilized ITC of GST Compensation Cess on coal - zero rated supply - rejection of refund on the ground of time limitation - Vires of Clause 5 of the impugned Notification No. 53/2023 – The court held that the notification’s Clause 5 is clear in its stipulation that no appeal can be filed for issues not involving tax. The court found no grounds to challenge the clause’s constitutional validity. - The court determined that the order was indeed communicated when uploaded on the portal, thus initiating the statutory period for filing appeals. It rejected the petitioner’s claim that the physical receipt of the order marked the start of the appeal period.
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