Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Clarificatory amendment to the refund formula for input tax credit applied retrospectively by the HC, reasoning that the modification was clarificatory in nature and therefore operative retrospectively; consequence: earlier rejection and appellate orders must be set aside and refund claims reconsidered applying the modified formula. Issue of refund entitlement for importer-refiner of edible oil under an inverted duty structure was governed by the amended calculation; consequence: petitioners refund applications to be reexamined afresh by the primary authority using the modified formula. References were made to GST Council and Law Committee recommendations as contextual basis for the amendment.
Clarificatory amendment to the refund formula for input tax credit applied retrospectively by the HC, reasoning that the modification was clarificatory in nature and therefore operative retrospectively; consequence: earlier rejection and appellate orders must be set aside and refund claims reconsidered applying the modified formula. Issue of refund entitlement for importer-refiner of edible oil under an inverted duty structure was governed by the amended calculation; consequence: petitioners refund applications to be reexamined afresh by the primary authority using the modified formula. References were made to GST Council and Law Committee recommendations as contextual basis for the amendment.
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