Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
HC ruled in favor of the petitioner, directing release of refund claim and applicable interest for unutilized Input Tax Credit (ITC) related to freight forwarding services. The court held that under Section 54(11) of CGST Act, 2017, the department cannot withhold refund without a pending appeal challenging the Appellate Authority's order. The refund must be released with statutory interest, subject to potential future departmental appeal. The decision follows precedent establishing that standalone departmental opinion cannot justify refund withholding.
HC ruled in favor of the petitioner, directing release of refund claim and applicable interest for unutilized Input Tax Credit (ITC) related to freight forwarding services. The court held that under Section 54(11) of CGST Act, 2017, the department cannot withhold refund without a pending appeal challenging the Appellate Authority's order. The refund must be released with statutory interest, subject to potential future departmental appeal. The decision follows precedent establishing that standalone departmental opinion cannot justify refund withholding.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
