Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The Rajasthan High Court addressed the issue of refunding unutilized Input Tax Credit (ITC) used for zero-rated supply of goods. The petitioner sought refund under the "Any Other" category on the GST portal for Dec. 2018. Upon realizing an arithmetical error in previous refund applications, supplementary applications were submitted. Citing a Gujarat High Court decision, the High Court held that substantive entitlement cannot be denied due to technical errors. The petition was disposed of, allowing manual submission of refund applications for the remaining amount. The respondent authorities were directed to scrutinize the claims in accordance with the law.
The Rajasthan High Court addressed the issue of refunding unutilized Input Tax Credit (ITC) used for zero-rated supply of goods. The petitioner sought refund under the "Any Other" category on the GST portal for Dec. 2018. Upon realizing an arithmetical error in previous refund applications, supplementary applications were submitted. Citing a Gujarat High Court decision, the High Court held that substantive entitlement cannot be denied due to technical errors. The petition was disposed of, allowing manual submission of refund applications for the remaining amount. The respondent authorities were directed to scrutinize the claims in accordance with the law.
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