Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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...
HC adjudicated a tax refund dispute involving budgetary support claims under CGST Act, 2017. The court found the respondent's rejection of partial refund claims improper, specifically for Rs. 48,640/- and Rs. 64,496/- for different quarters. The HC held 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 court ordered respondent No. 3 to release the inadmissible amounts previously withheld, declaring the original rejection orders contrary to the notification dated 05.10.2017. Petition was disposed of with directions for refund release.
HC adjudicated a tax refund dispute involving budgetary support claims under CGST Act, 2017. The court found the respondent's rejection of partial refund claims improper, specifically for Rs. 48,640/- and Rs. 64,496/- for different quarters. The HC held 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 court ordered respondent No. 3 to release the inadmissible amounts previously withheld, declaring the original rejection orders contrary to the notification dated 05.10.2017. Petition was disposed of with directions for refund release.
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