Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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CESTAT dismissed the appeal regarding IGST refund claims for manually paid TR6 challans. The tribunal consistently held that exporters cannot claim refund under Section 142(3) of CGST Act, 2017, for duties paid due to non-fulfillment of export obligations. Despite Supreme Court's acknowledgment of procedural gaps and CBIC's subsequent circular prescribing corrective measures, the existing statutory framework precludes refund entitlement. The decision reaffirms prior judicial precedents, specifically referencing similar rulings in comparable cases, thereby maintaining a strict interpretation of statutory provisions governing import duty and tax credit mechanisms.
CESTAT dismissed the appeal regarding IGST refund claims for manually paid TR6 challans. The tribunal consistently held that exporters cannot claim refund under Section 142(3) of CGST Act, 2017, for duties paid due to non-fulfillment of export obligations. Despite Supreme Court's acknowledgment of procedural gaps and CBIC's subsequent circular prescribing corrective measures, the existing statutory framework precludes refund entitlement. The decision reaffirms prior judicial precedents, specifically referencing similar rulings in comparable cases, thereby maintaining a strict interpretation of statutory provisions governing import duty and tax credit mechanisms.
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