Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
HC allowed the petitioner's refund claim, holding that the rejection of Rs. 2,195/- by the respondent was improper and contrary to the budgetary support scheme notification. The court determined that the petitioner was entitled to budgetary support calculated at 58% of central tax paid through cash ledger and 29% of IGST paid, after input tax credit utilization. The HC directed the respondent to release the inadmissible amount for the quarter January 2022 to March 2022, finding no justification for the partial claim rejection.
HC allowed the petitioner's refund claim, holding that the rejection of Rs. 2,195/- by the respondent was improper and contrary to the budgetary support scheme notification. The court determined that the petitioner was entitled to budgetary support calculated at 58% of central tax paid through cash ledger and 29% of IGST paid, after input tax credit utilization. The HC directed the respondent to release the inadmissible amount for the quarter January 2022 to March 2022, finding no justification for the partial claim rejection.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
