Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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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