Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Refund claim of Cenvat credit for input services used in export was contested on realization of export proceeds; the article explains that payment received in Indian rupees from a foreign bank account through authorised banking channels (including Vostro accounts) constitutes deemed repatriation of realized foreign exchange and may be evidenced by a Foreign Inward Remittance Certificate. Applying the tribunal ratio cited, the condition for export realisation is satisfied and orders denying the refund were set aside, with consequential reliefs as per law.
Refund claim of Cenvat credit for input services used in export was contested on realization of export proceeds; the article explains that payment received in Indian rupees from a foreign bank account through authorised banking channels (including Vostro accounts) constitutes deemed repatriation of realized foreign exchange and may be evidenced by a Foreign Inward Remittance Certificate. Applying the tribunal ratio cited, the condition for export realisation is satisfied and orders denying the refund were set aside, with consequential reliefs as per law.
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