Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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...
The HC allowed the petition in part, setting aside impugned orders and remanding the matters to the Appellate Authority for fresh adjudication. The court held that the Appellate Authority, under Section 107(11) of the CGST Act, has power to confirm, modify or annul orders and must reconsider all refund applications collectively rather than in a staggered manner. The HC found that determinations on entitlement to refund of unutilised input tax credit for zero-rated supplies turned on documentary proof and the nature of exported services; inconsistent, piecemeal decisions produced irreconcilable outcomes. The remand directs the Appellate Authority to reassess refund claims afresh and decide consistently.
The HC allowed the petition in part, setting aside impugned orders and remanding the matters to the Appellate Authority for fresh adjudication. The court held that the Appellate Authority, under Section 107(11) of the CGST Act, has power to confirm, modify or annul orders and must reconsider all refund applications collectively rather than in a staggered manner. The HC found that determinations on entitlement to refund of unutilised input tax credit for zero-rated supplies turned on documentary proof and the nature of exported services; inconsistent, piecemeal decisions produced irreconcilable outcomes. The remand directs the Appellate Authority to reassess refund claims afresh and decide consistently.
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