Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
HC allowed the petition challenging rejection of GST refund claim for unutilized input tax credit. Petitioner sought refund but authorities rejected the claim for non-submission of Foreign Inward Remittance Certificate as mandated by CBIC Circular. Petitioner submitted Chartered Accountant certificate evidencing receipt of convertible foreign exchange for exported services, citing technical inability to access Form GST RFD-08 on portal. HC relied on Supreme Court precedent in Union of India v Mangal Textile Mills holding CA certificates constitute authentic documents requiring consideration by authorities. Court directed respondent-authorities to process refund application without insisting on FIRC requirement, accepting CA certificate as sufficient proof of foreign exchange realization. Impugned order quashed and set aside.
HC allowed the petition challenging rejection of GST refund claim for unutilized input tax credit. Petitioner sought refund but authorities rejected the claim for non-submission of Foreign Inward Remittance Certificate as mandated by CBIC Circular. Petitioner submitted Chartered Accountant certificate evidencing receipt of convertible foreign exchange for exported services, citing technical inability to access Form GST RFD-08 on portal. HC relied on Supreme Court precedent in Union of India v Mangal Textile Mills holding CA certificates constitute authentic documents requiring consideration by authorities. Court directed respondent-authorities to process refund application without insisting on FIRC requirement, accepting CA certificate as sufficient proof of foreign exchange realization. Impugned order quashed and set aside.
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