Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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