PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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HC set aside the rejection of refund of unutilized input tax credit on export of services under Section 54 CGST Act read with Rule 89 CGST Rules. The authorities had denied refund on the ground that the exporter furnished FIRAs and a Chartered Accountant's certificate instead of FIRCs as required under a CBIC circular. Relying on its earlier decision in the same assessee's case, HC held that receipt of convertible foreign exchange was established and mere non-furnishing of FIRCs could not justify rejection of refund. Authorities were directed to process the refund claims for the specified tax periods within twelve weeks.
HC set aside the rejection of refund of unutilized input tax credit on export of services under Section 54 CGST Act read with Rule 89 CGST Rules. The authorities had denied refund on the ground that the exporter furnished FIRAs and a Chartered Accountant's certificate instead of FIRCs as required under a CBIC circular. Relying on its earlier decision in the same assessee's case, HC held that receipt of convertible foreign exchange was established and mere non-furnishing of FIRCs could not justify rejection of refund. Authorities were directed to process the refund claims for the specified tax periods within twelve weeks.
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