Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
The HC held that the GST amount paid on an advance for a contract that was later rescinded due to non-performance by the supplier must be refunded. The levy of tax is on the transaction; if the transaction fails, what is paid in advance needs to be refunded. The HC directed the appellant to refund the GST amount to the respondent-assessee within eight weeks. The appeal was dismissed.
The HC held that the GST amount paid on an advance for a contract that was later rescinded due to non-performance by the supplier must be refunded. The levy of tax is on the transaction; if the transaction fails, what is paid in advance needs to be refunded. The HC directed the appellant to refund the GST amount to the respondent-assessee within eight weeks. The appeal was dismissed.
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