Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
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Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
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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