Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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The High Court directed the respondents to refund the differential GST amount, being the difference between GST and VAT, paid by the petitioner for each works contract/composite supply executed before July 1, 2017. The Court held that payments received by the petitioners pre-GST for works executed before July 1, 2017, are assessable under the KVAT tax regime, either under the Composition Tax or VAT scheme as applicable. The respondents were ordered to reimburse the GST amount within six weeks from the date of receipt of the order. The petition was allowed.
The High Court directed the respondents to refund the differential GST amount, being the difference between GST and VAT, paid by the petitioner for each works contract/composite supply executed before July 1, 2017. The Court held that payments received by the petitioners pre-GST for works executed before July 1, 2017, are assessable under the KVAT tax regime, either under the Composition Tax or VAT scheme as applicable. The respondents were ordered to reimburse the GST amount within six weeks from the date of receipt of the order. The petition was allowed.
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