Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
The HC dismissed the petition regarding refund of excess GST collected by a promoter and deposited with the respondents. The Court determined that petitioners had prematurely approached judicial remedy without first pursuing legal actions against the promoter to obtain necessary documentation for processing their refund claim. The Court noted that such documentation was required to properly sanction any refund under applicable GST Act provisions and Rules. The petition was dismissed without costs, with the Court declining to intervene at this procedural stage where administrative remedies had not been exhausted.
The HC dismissed the petition regarding refund of excess GST collected by a promoter and deposited with the respondents. The Court determined that petitioners had prematurely approached judicial remedy without first pursuing legal actions against the promoter to obtain necessary documentation for processing their refund claim. The Court noted that such documentation was required to properly sanction any refund under applicable GST Act provisions and Rules. The petition was dismissed without costs, with the Court declining to intervene at this procedural stage where administrative remedies had not been exhausted.
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