Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
HC held that the refund claim's date of origin, not the formal application date, determines delay calculation. The court emphasized that when a refund request is made within an Income Tax Return, that date becomes the reference point for assessing delay and potential condonation. The delay from 1.4.2012 to 13.7.2012 (104 days) was considered. While the refund might be granted, no interest would be payable under section 244A due to the petitioner's eight-year delay. However, if the refund is not processed within six weeks of eligibility determination, interest would become applicable.
HC held that the refund claim's date of origin, not the formal application date, determines delay calculation. The court emphasized that when a refund request is made within an Income Tax Return, that date becomes the reference point for assessing delay and potential condonation. The delay from 1.4.2012 to 13.7.2012 (104 days) was considered. While the refund might be granted, no interest would be payable under section 244A due to the petitioner's eight-year delay. However, if the refund is not processed within six weeks of eligibility determination, interest would become applicable.
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