Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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Whether services treated as local supply could be reclassified as export by denying refund on the ground that the claimant was an "intermediary" under GST law was the dominant issue. On examining the record and applying settled principles on intermediary services, it was held that the claimant was not an intermediary and the services qualified as export, entitling it to refund of accumulated/unutilized ITC. Consequently, the refund rejection orders were quashed and the authorities were directed to sanction the refund with applicable interest within three months; the matter was remanded for consequential compliance. - HC
Whether services treated as local supply could be reclassified as export by denying refund on the ground that the claimant was an "intermediary" under GST law was the dominant issue. On examining the record and applying settled principles on intermediary services, it was held that the claimant was not an intermediary and the services qualified as export, entitling it to refund of accumulated/unutilized ITC. Consequently, the refund rejection orders were quashed and the authorities were directed to sanction the refund with applicable interest within three months; the matter was remanded for consequential compliance. - HC
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