Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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The petitioner's application for GST refund, filed on 08.09.2020, was within the two-year limitation period prescribed u/s 54 of the CGST Act, 2017. The respondents initially treated this application as timely but later rejected a subsequent application dated 28.03.2020 as time-barred, despite it being a continuation of the original timely filed application. The respondents failed to justify their contradictory stance and provide cogent reasons for rejecting the claim. Their evasive objections and failure to address the original timely filed application led the Court to draw an adverse inference. Consequently, the deficiency memo issued by the Assistant Commissioner rejecting the refund claim was quashed, and the petition was allowed.
The petitioner's application for GST refund, filed on 08.09.2020, was within the two-year limitation period prescribed u/s 54 of the CGST Act, 2017. The respondents initially treated this application as timely but later rejected a subsequent application dated 28.03.2020 as time-barred, despite it being a continuation of the original timely filed application. The respondents failed to justify their contradictory stance and provide cogent reasons for rejecting the claim. Their evasive objections and failure to address the original timely filed application led the Court to draw an adverse inference. Consequently, the deficiency memo issued by the Assistant Commissioner rejecting the refund claim was quashed, and the petition was allowed.
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