Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The HC allowed the petition and held that Input Tax Credit is an indefeasible right accruing on the date of purchase; therefore the CBITC clarification (Circular No. 181/13/2022-GST Pt.2) which confined entitlement to refunds only for applications filed up to 18.07.2022 is ultra vires, arbitrary and violative of Article 14. The court found that Notification dated 13.07.2022 contains no embargo and that section 54 of the Act of 2017 affords a two-year limitation to claim refund; consequently the impugned provision was quashed to the extent it curtailed refund claims post-18.07.2022 and the petitioner's challenge was allowed.
The HC allowed the petition and held that Input Tax Credit is an indefeasible right accruing on the date of purchase; therefore the CBITC clarification (Circular No. 181/13/2022-GST Pt.2) which confined entitlement to refunds only for applications filed up to 18.07.2022 is ultra vires, arbitrary and violative of Article 14. The court found that Notification dated 13.07.2022 contains no embargo and that section 54 of the Act of 2017 affords a two-year limitation to claim refund; consequently the impugned provision was quashed to the extent it curtailed refund claims post-18.07.2022 and the petitioner's challenge was allowed.
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