Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
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HC remanded the matter regarding export classification of data hosting services. The court directed the Appellate Authority to reconsider the impugned orders in light of recent appellate orders and GST circular dated 10th September, 2024. The existing orders were passed prior to subsequent appellate rulings. The court set aside the challenged Orders-in-Appeal and referred the matter back to the Commissioner (Appeals) for fresh evaluation, effectively allowing the petition through procedural remand without definitively resolving the substantive export services classification issue.
HC remanded the matter regarding export classification of data hosting services. The court directed the Appellate Authority to reconsider the impugned orders in light of recent appellate orders and GST circular dated 10th September, 2024. The existing orders were passed prior to subsequent appellate rulings. The court set aside the challenged Orders-in-Appeal and referred the matter back to the Commissioner (Appeals) for fresh evaluation, effectively allowing the petition through procedural remand without definitively resolving the substantive export services classification issue.
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