Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
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The HC quashed and set aside the impugned order that rejected the applicant's refund application in Form RFD-06 as time-barred, holding that the period from filing the original refund claim in Form RFD-01 until communication of the deficiency in Form RFD-03 must be excluded when computing the two-year limitation for a rectified refund claim under Rule 90(3) CGST Rules. Relying on prior HC precedent, the court treated the rectified filing as a continuation of the original proceedings rather than a fresh cause. The third rectified refund application filed by the applicant is restored for fresh adjudication on merits by the proper officer. Petition allowed.
The HC quashed and set aside the impugned order that rejected the applicant's refund application in Form RFD-06 as time-barred, holding that the period from filing the original refund claim in Form RFD-01 until communication of the deficiency in Form RFD-03 must be excluded when computing the two-year limitation for a rectified refund claim under Rule 90(3) CGST Rules. Relying on prior HC precedent, the court treated the rectified filing as a continuation of the original proceedings rather than a fresh cause. The third rectified refund application filed by the applicant is restored for fresh adjudication on merits by the proper officer. Petition allowed.
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