Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
The HC held that the limitation period for claiming a refund of excess taxes paid under Section 77 of the BGST/CGST Act, 2017, read with Section 19 of the IGST Act and Rule 19(1A), commences from the date of deposit of the tax under the IGST Act, not from the date of SGST and CGST deposit. The Respondent authority erred in computing limitation from January 2018, rendering the statutory provisions and clarificatory Circular ineffective. The Court recognized the benevolent extension of limitation provided by the Circular for wrongful tax deposits. Consequently, the impugned order rejecting the refund application was declared legally unsustainable and set aside. The petitioner's application for refund was allowed.
The HC held that the limitation period for claiming a refund of excess taxes paid under Section 77 of the BGST/CGST Act, 2017, read with Section 19 of the IGST Act and Rule 19(1A), commences from the date of deposit of the tax under the IGST Act, not from the date of SGST and CGST deposit. The Respondent authority erred in computing limitation from January 2018, rendering the statutory provisions and clarificatory Circular ineffective. The Court recognized the benevolent extension of limitation provided by the Circular for wrongful tax deposits. Consequently, the impugned order rejecting the refund application was declared legally unsustainable and set aside. The petitioner's application for refund was allowed.
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