Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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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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