Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
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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