Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
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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