Just a moment...

⚠ ✕
❮ Top
☎ Help
AI Credits Reduced 🎉 ✕

• AI Advanced Search
4 Credits→ 3 Credits
• Drafter – Issue Extraction
25 Credits → 20 Credits
• Draft Generation / Issue
50 Credits→ 25 Credits

Enjoy more AI usage with fewer credits! Get up to 50% more value from your AI Credits.

Try Now →
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    July 21, 2026   Case Laws Service Tax
    SEZ service-tax exemption for authorised operations survives procedural refund restrictions, allowing refunds where specified services support approve...
    July 21, 2026   Case Laws Indian Laws
    Cheque dishonour presumptions survive cash-loan reporting breaches, while rebuttal requires more than a bare denial of liability.
    July 21, 2026   Case Laws Indian Laws
    Non-arbitrability of company restructuring disputes requires NCLT adjudication, permitting supervisory intervention and ending arbitration concerning ...
    July 20, 2026   Notifications Income Tax
    Scientific research approval enables eligible donation treatment, subject to annual reporting compliance and donor certificate requirements.
    July 20, 2026   Notifications Income Tax
    Capital asset transfer under an approved public sector restructuring plan is notified as not regarded as a taxable transfer.
    July 20, 2026   Circulars FEMA
    Special Rupee Vostro Accounts enable INR trade settlement and permissible cross-border transactions under consolidated operational instructions.
    July 20, 2026   Case Laws GST
    Natural justice breach from portal-only notice required restoration of the GST appeal for merits adjudication without further pre-deposit.
    July 20, 2026   Case Laws GST
    Advance-ruling jurisdiction excludes completed transactions and cannot affirm tax positions already implemented in statutory returns.
    July 20, 2026   Case Laws Income Tax
    Annual shipping income assessment option challenged alongside separate vessel-wise assessments, with recovery stayed pending writ petition disposal.
    July 20, 2026   Case Laws Income Tax
    Operating lease ownership supports depreciation despite lessee registration, while undecided maintenance-charge grounds require fresh determination.
    July 20, 2026   Case Laws Income Tax
    Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
    July 20, 2026   Case Laws Income Tax
    Refund adjustment against a subsisting stayed tax demand is unsustainable; the refund must be restored with applicable interest.
    July 20, 2026   Case Laws Income Tax
    Software licensing ancillary services and deemed Indian accrual are assessed under principles governing technical-service income.
    July 20, 2026   Case Laws Income Tax
    Charitable donation refunds need not defeat exemption where no donor benefit arises and funds remain applied charitably.
    July 20, 2026   Case Laws Income Tax
    Transfer-pricing adjustments for project business and intra-group services were remanded for fresh consideration under DRP directions.
    July 20, 2026   Case Laws Income Tax
    Article 8 aircraft-operation exemption excludes independent ground handling and engineering service receipts lacking qualifying airline-pool participa...
    July 20, 2026   Case Laws Income Tax
    Form 26A compliance protects interest expenditure where portal delays are not attributable to the payer and payees have paid tax.
    July 20, 2026   Case Laws Income Tax
    Section 87A rebate covers short-term capital gains tax under the new regime before later special-rate restrictions apply.
    July 20, 2026   Case Laws Income Tax
    Defective penalty notices and bona fide claims can invalidate penalties for disputed tax disallowances and under-reporting.
    July 20, 2026   Case Laws Income Tax
    Specific statutory charge in undisclosed-income penalty notices is essential; an unspecified penalty limb invalidates the proceedings.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
July 21, 2026   Case Laws Service Tax
SEZ service-tax exemption for authorised operations survives procedural refund restrictions, allowing refunds where specified services support approved unit activities.
July 21, 2026   Case Laws Indian Laws
Cheque dishonour presumptions survive cash-loan reporting breaches, while rebuttal requires more than a bare denial of liability.
July 21, 2026   Case Laws Indian Laws
Non-arbitrability of company restructuring disputes requires NCLT adjudication, permitting supervisory intervention and ending arbitration concerning affected companies.
July 20, 2026   Notifications Income Tax
Scientific research approval enables eligible donation treatment, subject to annual reporting compliance and donor certificate requirements.
July 20, 2026   Notifications Income Tax
Capital asset transfer under an approved public sector restructuring plan is notified as not regarded as a taxable transfer.
July 20, 2026   Circulars FEMA
Special Rupee Vostro Accounts enable INR trade settlement and permissible cross-border transactions under consolidated operational instructions.
July 20, 2026   Case Laws GST
Natural justice breach from portal-only notice required restoration of the GST appeal for merits adjudication without further pre-deposit.
July 20, 2026   Case Laws GST
Advance-ruling jurisdiction excludes completed transactions and cannot affirm tax positions already implemented in statutory returns.
July 20, 2026   Case Laws Income Tax
Annual shipping income assessment option challenged alongside separate vessel-wise assessments, with recovery stayed pending writ petition disposal.
July 20, 2026   Case Laws Income Tax
Operating lease ownership supports depreciation despite lessee registration, while undecided maintenance-charge grounds require fresh determination.
July 20, 2026   Case Laws Income Tax
Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative delay.
July 20, 2026   Case Laws Income Tax
Refund adjustment against a subsisting stayed tax demand is unsustainable; the refund must be restored with applicable interest.
July 20, 2026   Case Laws Income Tax
Software licensing ancillary services and deemed Indian accrual are assessed under principles governing technical-service income.
July 20, 2026   Case Laws Income Tax
Charitable donation refunds need not defeat exemption where no donor benefit arises and funds remain applied charitably.
July 20, 2026   Case Laws Income Tax
Transfer-pricing adjustments for project business and intra-group services were remanded for fresh consideration under DRP directions.
July 20, 2026   Case Laws Income Tax
Article 8 aircraft-operation exemption excludes independent ground handling and engineering service receipts lacking qualifying airline-pool participation.
July 20, 2026   Case Laws Income Tax
Form 26A compliance protects interest expenditure where portal delays are not attributable to the payer and payees have paid tax.
July 20, 2026   Case Laws Income Tax
Section 87A rebate covers short-term capital gains tax under the new regime before later special-rate restrictions apply.
July 20, 2026   Case Laws Income Tax
Defective penalty notices and bona fide claims can invalidate penalties for disputed tax disallowances and under-reporting.
July 20, 2026   Case Laws Income Tax
Specific statutory charge in undisclosed-income penalty notices is essential; an unspecified penalty limb invalidates the proceedings.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2025 › April, 2025 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
GST

HC determined that the petitioner seeks refund of IGST paid on...

Exporters Can Seek IGST Refund by Submitting Representation and Providing Copy to Respondent Within 2 Weeks

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST April 17, 2025 Case Laws HC
HC determined that the petitioner seeks refund of IGST paid on export goods, with a representation submitted on 03.10.2022 pending consideration. The court directs the petitioner to submit a copy of the representation to the 2nd respondent within 2 weeks of receiving the order. The petition is disposed of, mandating administrative review of the refund claim and providing procedural guidance for further action on the IGST refund request.
View Source View

Topics

Acts Income Tax
Next ➔