International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Refund under the inverted duty structure was denied by applying paragraph 2(2) of a circular restricting eligibility for refund applications filed after 13.07.2022. Relying on a coordinate bench ruling, the court held that paragraph 2(2) of Circular No. 181/13/2022-GST was ultra vires Section 54(3) of the CGST/GGST Act and violative of Article 14, and therefore could not govern refund adjudication; consequently, the impugned refund rejection and appellate order were quashed, the matter was remanded, and the proper officer was directed to reprocess the refund in accordance with law within 12 weeks. - HC
Refund under the inverted duty structure was denied by applying paragraph 2(2) of a circular restricting eligibility for refund applications filed after 13.07.2022. Relying on a coordinate bench ruling, the court held that paragraph 2(2) of Circular No. 181/13/2022-GST was ultra vires Section 54(3) of the CGST/GGST Act and violative of Article 14, and therefore could not govern refund adjudication; consequently, the impugned refund rejection and appellate order were quashed, the matter was remanded, and the proper officer was directed to reprocess the refund in accordance with law within 12 weeks. - HC
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