Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
HC held that manual refund applications under CGST Rules are maintainable. The court invalidated the tax authority's rejection of a 100% EOU's input tax credit refund application solely on grounds of manual filing. Relying on Rule 97A's non-obstante clause, the court determined that manual applications are valid, and electronic filing is not the exclusive method. The impugned order dated 10.08.2022 was set aside, effectively allowing the petitioner's refund application and establishing that procedural rejection without substantive examination is impermissible.
HC held that manual refund applications under CGST Rules are maintainable. The court invalidated the tax authority's rejection of a 100% EOU's input tax credit refund application solely on grounds of manual filing. Relying on Rule 97A's non-obstante clause, the court determined that manual applications are valid, and electronic filing is not the exclusive method. The impugned order dated 10.08.2022 was set aside, effectively allowing the petitioner's refund application and establishing that procedural rejection without substantive examination is impermissible.
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