Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does...
Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
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HC determined petitioner entitled to refund of Rs.33,69,271 paid under CGST Act following Section 128A implementation. Department confirmed adjustment of amount through PLA account credit against returns filed on 31.10.2017. Court granted liberty to petitioner to file refund application for deposited amount. Department acknowledged compliance with previous court queries from 17.12.2024 order, particularly paragraphs 5 and 6. Writ petition concluded with directive for processing refund as per statutory provisions under CGST framework.
HC determined petitioner entitled to refund of Rs.33,69,271 paid under CGST Act following Section 128A implementation. Department confirmed adjustment of amount through PLA account credit against returns filed on 31.10.2017. Court granted liberty to petitioner to file refund application for deposited amount. Department acknowledged compliance with previous court queries from 17.12.2024 order, particularly paragraphs 5 and 6. Writ petition concluded with directive for processing refund as per statutory provisions under CGST framework.
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