Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The HC quashed and set aside the impugned order denying the petitioner's refund claim for IGST paid under Entry No.10 of N/N.10/2017-IGST, directing respondent authorities to pass a fresh de novo order granting refund of the IGST paid, with appropriate interest, in light of the Apex Court's ruling declaring the notification unconstitutional. The HC noted respondent verification of credit reversal through Form GST DRC-03 and found the reversal appropriate. The respondents are ordered to complete the reassessment and sanction the refund within 12 weeks from receipt of this order. The petition is disposed of.
The HC quashed and set aside the impugned order denying the petitioner's refund claim for IGST paid under Entry No.10 of N/N.10/2017-IGST, directing respondent authorities to pass a fresh de novo order granting refund of the IGST paid, with appropriate interest, in light of the Apex Court's ruling declaring the notification unconstitutional. The HC noted respondent verification of credit reversal through Form GST DRC-03 and found the reversal appropriate. The respondents are ordered to complete the reassessment and sanction the refund within 12 weeks from receipt of this order. The petition is disposed of.
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