Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Page of 4794
Press 'Enter' after typing page number.
541 to 560 of 95875 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
