Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
HC analyzed the validity of Rule 96(10) of CGST Rules, 2017 regarding export refund claims. The Court held that Notification No. 20/2024 omitting Rule 96(10) would apply prospectively and to all pending proceedings as of 8th October, 2024. The omission enables exporters to maintain IGST refund claims without restrictions on input duty exemptions. The petitions were allowed, with show cause notices and original orders quashed, effectively providing relief to exporters by removing procedural barriers to refund claims under the GST framework.
HC analyzed the validity of Rule 96(10) of CGST Rules, 2017 regarding export refund claims. The Court held that Notification No. 20/2024 omitting Rule 96(10) would apply prospectively and to all pending proceedings as of 8th October, 2024. The omission enables exporters to maintain IGST refund claims without restrictions on input duty exemptions. The petitions were allowed, with show cause notices and original orders quashed, effectively providing relief to exporters by removing procedural barriers to refund claims under the GST framework.
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