Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
The principal issue was whether the taxpayer's refund claim for accumulated input tax credit, filed in Form GST RFD-01 after portal-size constraints prevented uploading supporting shipping bills and after earlier rejection and re-credit to the electronic credit ledger, was maintainable despite the portal error and the issuance of a deficiency memo under Rule 89(5) alleging non-debit of credit. The court found the claim substantively supported by compliance with Circular No.125/44/2019-GST and related submissions, and directed respondents to verify the enclosed documents and process the refund claim accordingly, allowing the petition. - HC
The principal issue was whether the taxpayer's refund claim for accumulated input tax credit, filed in Form GST RFD-01 after portal-size constraints prevented uploading supporting shipping bills and after earlier rejection and re-credit to the electronic credit ledger, was maintainable despite the portal error and the issuance of a deficiency memo under Rule 89(5) alleging non-debit of credit. The court found the claim substantively supported by compliance with Circular No.125/44/2019-GST and related submissions, and directed respondents to verify the enclosed documents and process the refund claim accordingly, allowing the petition. - HC
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