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...
Petitioner proved payment of GST by documentary verification from the tax authority and submitted a supplementary agreement; respondents' refusal to reimburse on account of a final bill and a no-claim certificate was found legally unsustainable. The supplementary agreement, though not executed by the respondent, was presented with due signature and cannot be imputed as petitioner's fault, and parallel administrative acceptances of similar claims were noted. Operatively, the petitioner is entitled to GST neutralisation and the department is directed to accept the claim and reimburse the GST amount as due.
Petitioner proved payment of GST by documentary verification from the tax authority and submitted a supplementary agreement; respondents' refusal to reimburse on account of a final bill and a no-claim certificate was found legally unsustainable. The supplementary agreement, though not executed by the respondent, was presented with due signature and cannot be imputed as petitioner's fault, and parallel administrative acceptances of similar claims were noted. Operatively, the petitioner is entitled to GST neutralisation and the department is directed to accept the claim and reimburse the GST amount as due.
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TaxTMI 
TaxTMI 
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