Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
HC held that, in the peculiar facts, the petitioner had diligently pursued its claim for interest on delayed IGST refund before appellate authorities under the Customs Act, and the jurisdictional objection was raised for the first time in the impugned order. HC permitted the petitioner to file an appeal against the common order dated 01.12.2020, limited to the issue of interest on IGST refunds, before the appellate authority under the GST Act within four weeks. HC directed that, if so filed, the appeal be decided on merits in accordance with law, without examining limitation. Appeal disposed.
HC held that, in the peculiar facts, the petitioner had diligently pursued its claim for interest on delayed IGST refund before appellate authorities under the Customs Act, and the jurisdictional objection was raised for the first time in the impugned order. HC permitted the petitioner to file an appeal against the common order dated 01.12.2020, limited to the issue of interest on IGST refunds, before the appellate authority under the GST Act within four weeks. HC directed that, if so filed, the appeal be decided on merits in accordance with law, without examining limitation. Appeal disposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
