Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification relating to export refund was rejected without considering documents evidencing realization of export proceeds, thereby breaching natural justice. The record showed the documents were in fact produced with the representation, and the authority failed to address them while deciding rectification. Applying prior binding precedent on illegality and lack of authority in similar refund/rectification rejection, the impugned order was set aside and the matter remitted for fresh consideration of the rectification application in accordance with law; the writ petition was partly allowed. - HC
Rectification relating to export refund was rejected without considering documents evidencing realization of export proceeds, thereby breaching natural justice. The record showed the documents were in fact produced with the representation, and the authority failed to address them while deciding rectification. Applying prior binding precedent on illegality and lack of authority in similar refund/rectification rejection, the impugned order was set aside and the matter remitted for fresh consideration of the rectification application in accordance with law; the writ petition was partly allowed. - HC
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