Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The High Court dismissed the writ petition filed by the petitioner seeking directions to the respondents to issue a refund of Integrated Goods & Services Tax (IGST) along with interest due to lack of territorial jurisdiction. The Court held that since the petitioner's application for refund was made at the ports of export and the claim was to be dealt with by the Customs Authorities of the port, the cause of action did not arise within the territorial jurisdiction of the Rajasthan High Court. Consequently, the Court did not adjudicate on the issue of whether the petitioner was entitled to a refund of IGST despite having claimed a higher rate of duty drawback.
The High Court dismissed the writ petition filed by the petitioner seeking directions to the respondents to issue a refund of Integrated Goods & Services Tax (IGST) along with interest due to lack of territorial jurisdiction. The Court held that since the petitioner's application for refund was made at the ports of export and the claim was to be dealt with by the Customs Authorities of the port, the cause of action did not arise within the territorial jurisdiction of the Rajasthan High Court. Consequently, the Court did not adjudicate on the issue of whether the petitioner was entitled to a refund of IGST despite having claimed a higher rate of duty drawback.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
