Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
Page of 4888
Press 'Enter' after typing page number.
461 to 480 of 97755 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The High Court considered denial of refund of accumulated Input Tax Credit due to inverted duty structure for Spunbonded Polypropylene Bed Sheets under GST. The Court found that the revenue authority failed to adequately prove the classification of the product under a specific tariff heading. It emphasized that the burden of proof lies with the taxing authorities to substantiate their claims with tangible evidence, as mere assertions are insufficient. Citing previous judgments, the Court quashed the appellate authority's order and disposed of the application in favor of the petitioner.
The High Court considered denial of refund of accumulated Input Tax Credit due to inverted duty structure for Spunbonded Polypropylene Bed Sheets under GST. The Court found that the revenue authority failed to adequately prove the classification of the product under a specific tariff heading. It emphasized that the burden of proof lies with the taxing authorities to substantiate their claims with tangible evidence, as mere assertions are insufficient. Citing previous judgments, the Court quashed the appellate authority's order and disposed of the application in favor of the petitioner.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
