Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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HC upheld Petitioner's entitlement to IGST refund for pharmaceutical product exports from July 2017 to April 2018. Despite technical processing challenges acknowledged by Respondents, the court mandated manual refund processing within two weeks, consistent with the earlier Refund Sanctioning Order. The technical impediment was deemed insufficient to obstruct the Petitioner's legitimate refund claim. Petition was consequently disposed of, directing immediate compliance by Respondents.
HC upheld Petitioner's entitlement to IGST refund for pharmaceutical product exports from July 2017 to April 2018. Despite technical processing challenges acknowledged by Respondents, the court mandated manual refund processing within two weeks, consistent with the earlier Refund Sanctioning Order. The technical impediment was deemed insufficient to obstruct the Petitioner's legitimate refund claim. Petition was consequently disposed of, directing immediate compliance by Respondents.
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