Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Refund of accumulated unutilized ITC on export of services was rejected by treating the petitioner's zero-rated supplies under s.16 IGST Act as "intermediary services." On construing the service agreement with the foreign group entity and considering consistent refund sanctions under pre- and post-GST regimes along with binding precedent, the court held the petitioner neither acted as an intermediary nor provided intermediary services. Consequently, the order-in-original and computation sheet were quashed to the extent they denied refund on the intermediary ground, and the petition was allowed. - HC
Refund of accumulated unutilized ITC on export of services was rejected by treating the petitioner's zero-rated supplies under s.16 IGST Act as "intermediary services." On construing the service agreement with the foreign group entity and considering consistent refund sanctions under pre- and post-GST regimes along with binding precedent, the court held the petitioner neither acted as an intermediary nor provided intermediary services. Consequently, the order-in-original and computation sheet were quashed to the extent they denied refund on the intermediary ground, and the petition was allowed. - HC
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