Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
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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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