Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Refund application for unutilized Input Tax Credit for March 2018 was filed on 27.05.2020, beyond the two-year limitation period ending on 20.04.2020. However, due to exclusion of period from 01.03.2020 to 28.02.2022 from limitation, petitioner is entitled to benefit. Competent authority directed to reconsider refund claim by applying mind and passing appropriate order following Circular dated 05.07.2022. Petition disposed of.
Refund application for unutilized Input Tax Credit for March 2018 was filed on 27.05.2020, beyond the two-year limitation period ending on 20.04.2020. However, due to exclusion of period from 01.03.2020 to 28.02.2022 from limitation, petitioner is entitled to benefit. Competent authority directed to reconsider refund claim by applying mind and passing appropriate order following Circular dated 05.07.2022. Petition disposed of.
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