Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
HC allows petitioner's claim for refund of unutilized Input Tax Credit (ITC) on compensation cess paid for coal used in manufacturing zero-rated export goods. The court held that when IGST is paid on zero-rated supplies, the petitioner is entitled to refund of input tax credit of compensation cess, notwithstanding restrictions in Circular No.125/44/2019. The respondents are directed to process and sanction the refund applications for the unutilized ITC, effectively quashing the previous adverse order and restoring the original refund sanctioning order.
HC allows petitioner's claim for refund of unutilized Input Tax Credit (ITC) on compensation cess paid for coal used in manufacturing zero-rated export goods. The court held that when IGST is paid on zero-rated supplies, the petitioner is entitled to refund of input tax credit of compensation cess, notwithstanding restrictions in Circular No.125/44/2019. The respondents are directed to process and sanction the refund applications for the unutilized ITC, effectively quashing the previous adverse order and restoring the original refund sanctioning order.
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