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 determined that the petitioner is not an "intermediary" under IGST Act, Section 13(8) and Section 2(13). Based on an identical CESTAT order that had attained finality and CBIC Circular clarifying service tax and GST intermediary provisions, the court found no basis to differentiate the petitioner's case. The court remanded the matter to the adjudicating authority to process the refund claim with applicable interest within 4 weeks, effectively allowing the petitioner's claim for IGST refund.
HC determined that the petitioner is not an "intermediary" under IGST Act, Section 13(8) and Section 2(13). Based on an identical CESTAT order that had attained finality and CBIC Circular clarifying service tax and GST intermediary provisions, the court found no basis to differentiate the petitioner's case. The court remanded the matter to the adjudicating authority to process the refund claim with applicable interest within 4 weeks, effectively allowing the petitioner's claim for IGST refund.
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