Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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HC dismissed petition challenging denial of compensation cess refund on exported goods. Court held refund claims must be filed within two years from relevant date as per Section 54 and Explanation 2 of GST Act. For exported goods, relevant date is when goods are loaded for shipping, not date of filing returns. Petitioner's claim was time-barred as application was filed beyond two-year limitation period calculated from shipping date. Exception for extended limitation through writ petition applies only when underlying tax provision is challenged as unconstitutional, which wasn't applicable here. Authority correctly rejected refund claim as time-barred under Section 54(1) of GST Act.
HC dismissed petition challenging denial of compensation cess refund on exported goods. Court held refund claims must be filed within two years from relevant date as per Section 54 and Explanation 2 of GST Act. For exported goods, relevant date is when goods are loaded for shipping, not date of filing returns. Petitioner's claim was time-barred as application was filed beyond two-year limitation period calculated from shipping date. Exception for extended limitation through writ petition applies only when underlying tax provision is challenged as unconstitutional, which wasn't applicable here. Authority correctly rejected refund claim as time-barred under Section 54(1) of GST Act.
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