Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The HC allows the petition, quashes and sets aside the impugned appellate orders dated 29 Sept 2023, and restores the order dated 22 Sept 2022 issued by respondent No.3, thereby directing sanction of the refund claim. The court finds that the Appellate Authority erred by disregarding that the petitioner had furnished Bank Realisation Certificates and corroborating documents evidencing foreign remittance and invoice particulars as required under Rule 89(2)(c) of the GST Rules. The HC holds the findings of the Appellate Authority are contrary to the record, noting respondent No.3's verification recorded in Form GST RFD-06, and concludes the petitioner complied with statutory documentary requirements for zero-rated supplies.
The HC allows the petition, quashes and sets aside the impugned appellate orders dated 29 Sept 2023, and restores the order dated 22 Sept 2022 issued by respondent No.3, thereby directing sanction of the refund claim. The court finds that the Appellate Authority erred by disregarding that the petitioner had furnished Bank Realisation Certificates and corroborating documents evidencing foreign remittance and invoice particulars as required under Rule 89(2)(c) of the GST Rules. The HC holds the findings of the Appellate Authority are contrary to the record, noting respondent No.3's verification recorded in Form GST RFD-06, and concludes the petitioner complied with statutory documentary requirements for zero-rated supplies.
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