Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Refund of unutilized input tax credit under the Central GST framework was contested due to failure to satisfy export of services conditions under IGST; the agency/intermediary characterisation of the petitioners role with respect to the parent entity required reassessment. The appellate authority is directed to re-examine contractual clauses, the applicability of relevant circulars and the Sundyne Pumps precedent, and record specific findings. The impugned administrative order is quashed and the matter is remitted for de novo consideration and a fresh decision in accordance with law.
Refund of unutilized input tax credit under the Central GST framework was contested due to failure to satisfy export of services conditions under IGST; the agency/intermediary characterisation of the petitioners role with respect to the parent entity required reassessment. The appellate authority is directed to re-examine contractual clauses, the applicability of relevant circulars and the Sundyne Pumps precedent, and record specific findings. The impugned administrative order is quashed and the matter is remitted for de novo consideration and a fresh decision in accordance with law.
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