Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
HC set aside refund rejection order under GST RFD-06 concerning export transactions with IGST payment. Petitioner, a manufacturer-exporter, made zero-rated supplies under Section 16 of IGST Act, 2017, through invoices dated April 17 and June 3, 2023, with corresponding shipping bills. Refund was withheld under Rule 96(4) due to data mismatch between shipping bills and GSTR-1. Court found violation of natural justice principles as petitioner wasn't given adequate opportunity to respond to show cause notice. Emphasizing benefit of doubt doctrine, HC invalidated refund rejection order dated September 25, 2024, directing fresh consideration of refund claim after providing proper hearing opportunity.
HC set aside refund rejection order under GST RFD-06 concerning export transactions with IGST payment. Petitioner, a manufacturer-exporter, made zero-rated supplies under Section 16 of IGST Act, 2017, through invoices dated April 17 and June 3, 2023, with corresponding shipping bills. Refund was withheld under Rule 96(4) due to data mismatch between shipping bills and GSTR-1. Court found violation of natural justice principles as petitioner wasn't given adequate opportunity to respond to show cause notice. Emphasizing benefit of doubt doctrine, HC invalidated refund rejection order dated September 25, 2024, directing fresh consideration of refund claim after providing proper hearing opportunity.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
